0001493152-20-001950.txt : 20200211 0001493152-20-001950.hdr.sgml : 20200211 20200211164619 ACCESSION NUMBER: 0001493152-20-001950 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 51 CONFORMED PERIOD OF REPORT: 20191126 ITEM INFORMATION: Entry into a Material Definitive Agreement ITEM INFORMATION: Completion of Acquisition or Disposition of Assets ITEM INFORMATION: Unregistered Sales of Equity Securities ITEM INFORMATION: Regulation FD Disclosure ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20200211 DATE AS OF CHANGE: 20200211 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Blue Star Foods Corp. CENTRAL INDEX KEY: 0001730773 STANDARD INDUSTRIAL CLASSIFICATION: PREPARED FRESH OR FROZEN FISH & SEAFOODS [2092] IRS NUMBER: 824270040 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-55903 FILM NUMBER: 20597544 BUSINESS ADDRESS: STREET 1: 3330 CLEMATIS STREET STREET 2: SUITE 217 CITY: WEST PALM BEACH STATE: FL ZIP: 33401 BUSINESS PHONE: 800-341-2684 MAIL ADDRESS: STREET 1: 3330 CLEMATIS STREET STREET 2: SUITE 217 CITY: WEST PALM BEACH STATE: FL ZIP: 33401 FORMER COMPANY: FORMER CONFORMED NAME: AG ACQUISITION GROUP II, INC. DATE OF NAME CHANGE: 20180207 8-K/A 1 form8-ka.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K/A

(Amendment No. 1)

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

Date of Report (Date of Earliest Event Reported): November 26, 2019

BLUE STAR FOODS CORP.

(Exact name of registrant as specified in its charter)

Delaware

000-55903

82-4270040

(State or other jurisdiction of

incorporation or organization)

(Commission

File Number)

(IRS Employer

Identification No.)

3000 NW 109th Avenue

Miami, Florida 33172

(Address of principal executive offices)

(860) 633-5565

(Registrant’s telephone number, including area code)

N/A

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

[ ]	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

[ ]	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

[ ]	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

[ ]	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
None		N/A		N/A

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company [X]

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. [ ]

EXPLANATORY NOTE

On December 2, 2019, Blue Star Foods Corp., a Delaware corporation (the “Company”) filed with the Securities and Exchange Commission a Current Report on Form 8-K (the “Form 8-K”) to report the acquisition by the Company of Coastal Pride Company, Inc., a South Carolina corporation, and related matters. This Amendment No. 1 on Form 8-K/A is being filed by the Company to amend and restate the original Form 8-K in its entirety, and to supplement the original Form 8-K to include the financial statements and pro forma information required by Item 9.01.

Section 1 – Registrant’s Business and Operations

Item 1.01 Entry into a Material Definitive Agreement.

Merger

On November 26, 2019, John Keeler & Co., Inc., a Florida corporation (the “Purchaser”), and wholly-owned direct subsidiary of Blue Star Foods Corp. (the “Company”), entered into an Agreement and Plan of Merger and Reorganization (the “Merger Agreement”) with Coastal Pride Company, Inc., a South Carolina corporation (“Coastal Pride”), Coastal Pride Seafood, LLC, a Florida limited liability company and newly-formed, wholly-owned subsidiary of the Purchaser (the “Acquisition Subsidiary” and, upon the effective date of the Merger, the “Surviving Company), and The Walter F. Lubkin, Jr. Irrevocable Trust dated 1/8/03 (the “Trust”), Walter F. Lubkin III (“Lubkin III”), Tracy Lubkin Greco (“Greco”) and John C. Lubkin (“Lubkin”), constituting all of the shareholders of Coastal Pride immediately prior to the Merger (collectively, the “Sellers”). Pursuant to the terms of the Merger Agreement, Coastal Pride merged with and into the Acquisition Subsidiary, with the Acquisition Subsidiary being the surviving company (the “Merger”).

Coastal Pride is a seafood company, based in Beaufort, South Carolina, that imports pasteurized and fresh crabmeat sourced primarily from Mexico and Latin America and sells premium branded label crabmeat throughout North America.

Pursuant to the terms of the Merger Agreement, the following consideration was paid by the Purchaser:

(i) an aggregate of $394,622 in cash (the “Cash Consideration”);

(ii) a five-year 4% promissory note in the principal amount of $500,000 (the “Lubkin Note), issued by the Purchaser to Walter Lubkin Jr. (“Walter Jr.”);

(iii) three-year 4% convertible promissory notes in the aggregate principal amount of $210,000 (collectively, the “Sellers Notes” and together with the Lubkin Note, the “Notes”), issued by the Purchaser to Greco, Walter III and Lubkin, pro rata to their ownership of Coastal Pride immediately prior to the Merger;

(iii) 500,000 shares of common stock of the Company, issued to Walter Lubkin, Jr. (the “Walter Jr. Shares”); and

(iii) an aggregate of 795,000 shares of common stock of the Company, issued to Greco, Walter III and Lubkin, pro rata to their ownership of Coastal Pride immediately prior to the Merger (together with the Walter Jr. Shares, the “Consideration Shares”).

The Notes are subject to a right of offset against the Sellers’ indemnification obligations as described in the Merger Agreement and are subordinate and subject to prior payment of all indebtedness of the Purchaser under the Loan Agreement with ACF Finco I LP (“ACF”), as described below.

Principal and interest under the Lubkin Note are payable quarterly, commencing February 26, 2020, in an amount equal to the lesser of (i) $25,000 and (i) 25% of the Surviving Company’s quarterly earnings before interest, tax, depreciation and amortization.

One-sixth of the principal and interest under the Sellers Notes are payable quarterly commencing on August 26, 2021. The Sellers Notes are convertible into shares of common stock of the Company at the Seller’s option, at any time after the first anniversary of the date of the Note, at the rate of one share for each $2.00 of principal and/or interest so converted (the “Conversion Shares”).

The Purchaser has the right to prepay the Notes in whole or in part at any time without penalty or premium.

At the effective time of the Merger, the Sellers entered into leak-out agreements (each, a “Leak-Out Agreement”) pursuant to which the Sellers and Walter Jr. may not directly or indirectly pledge, sell, or transfer any of the Consideration Shares or Conversion Shares, or enter into any swap or other arrangement that transfers any of the economic consequences of ownership of any such shares for one year from the date of the Merger. Thereafter, each Seller and Walter Jr. may transfer up to 25% of the aggregate of the Consideration Shares and the Conversion Shares held by such person, in each successive six-month period.

In connection with the Merger, Lubkin III and Greco agreed to serve as president and chief financial officer, respectively, of the Surviving Company.

The foregoing descriptions of the Merger Agreement, the Lubkin Note, the form of Sellers Note, and the form of Leak-Out Agreement, are qualified in their entirety by reference to the full text of such documents, copies of which are attached hereto as Exhibits 10.29, 10.30, 10.31 and 10.32, respectively. All statements made herein concerning said Agreements and Notes are qualified by reference to said Exhibits.

Loan Agreement with ACF

ACF and the Purchaser are parties to a Loan and Security Agreement, originally dated as of August 31, 2016 (as amended, the “Loan Agreement”). The Purchaser’s obligations under the Loan Agreement are guaranteed by the Company. As a condition to ACF’s waiver of certain events of default under the Loan Agreement, and consent to the formation of the Acquisition Subsidiary and the Merger, the Acquisition Subsidiary and the Purchaser entered into the Joinder and Seventh Amendment to the Loan Agreement (the “Seventh Amendment”) which resulted, among other things, in the Surviving Company becoming an additional borrower under the Loan Agreement.

The foregoing description of the Seventh Agreement is qualified in its entirety by reference to the full text of such Agreement, a copy of which is attached hereto as Exhibit 10.33. All statements made herein concerning said Agreement are qualified by reference to said Exhibit.

The information set forth below in Items 2.01 and 3.02 is hereby incorporated by reference into this Item 1.01.

Section 2 – Financial Information

Item 2.01 Completion of Acquisition or Disposition of Assets.

On November 26, 2019, the Merger, and the additional transactions contemplated by the Merger Agreement, were consummated. As a result, Coastal Pride was merged with and into Acquisition Subsidiary, and Acquisition Subsidiary, as the surviving company, remained as the indirect wholly-owned subsidiary of the Company. In addition to the Cash Consideration paid by the Purchaser to the Sellers at the closing of the Merger, the Notes and Consideration Shares were issued as described above.

The information set forth above in Item 1.01 and below in Item 3.02 is hereby incorporated by reference into this Item 2.01.

Section 3- Securities and Trading Markets

Item 3.02 Unregistered Sale of Equity Securities.

As described in Item 1.01 above, on November 26, 2019, as partial consideration for the acquisition of Coastal Pride, the Purchaser issued the Notes, and the Company issued the Consideration Shares.

The Notes and Consideration Shares issued pursuant to the Merger Agreement have not been registered under the Securities Act of 1933, as amended (the “Securities Act”), and were issued and sold in reliance upon the exemption from registration contained in Section 4(2) of the Securities Act.

The information set forth above in Items 1.01 is hereby incorporated by reference into this Item 3.02.

Section 7 - Regulation FD

Item 7.01 Regulation FD Disclosure.

On December 2, 2019, the Company issued a press release announcing the Merger. The text of the press release is furnished as Exhibit 99.1 and incorporated herein by reference.

Cautionary Note Regarding Forward-Looking Statements

This Current Report on Form 8-K/A includes information that may constitute forward-looking statements. These forward-looking statements are based on the Company’s current beliefs, assumptions and expectations regarding future events, which in turn are based on information currently available to the Company. By their nature, forward-looking statements address matters that are subject to risks and uncertainties. Forward looking statements include, without limitation, statements relating to projected industry growth rates, the Company’s current growth rates and the Company’s present and future cash flow position. A variety of factors could cause actual events and results, as well as the Company’s expectations, to differ materially from those expressed in or contemplated by the forward-looking statements. Risk factors affecting the Company are discussed in detail in the Company’s filings with the Securities and Exchange Commission. The Company undertakes no obligation to publicly update or revise any forward-looking statement, whether as a result of new information, future events or otherwise, except to the extent required by applicable securities laws.

The information in Item 7.01 to this Current Report on Form 8-K, including Exhibit 99.1 is being furnished and shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act, except as expressly set forth by specific reference in such filing.

Section 9 – Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits.

	(a)	Financial Statements of Business Acquired

		In accordance with Item 9.01(a), Coastal Pride Company, Inc.’s (i) audited balance sheets as of December 31, 2018 and 2017 and statement of operations, statement of changes in stockholder’s equity and statement of cash flows for the year ended December 31, 2018 are filed with this Report as Exhibit 99.2 and (ii) unaudited balance sheet as of September 30, 2019 and statement of operations, statement of changes in stockholder’s equity and statement of cash flows for the nine months ended September 30, 2019 are filed with this Report as Exhibit 99.3

	(b)	Pro Forma Financial Information

		In accordance with Item 9.01(b), the Company’s pro forma unaudited combined financial statements for the fiscal year ended December 31, 2018 and for the nine months ended September 30, 2019 are filed with this Report as Exhibit 99.4.

(d)

Exhibits

Exhibit No.		Description of Exhibit

10.29		Agreement and Plan of Merger and Reorganization, dated as of November 26, 2019, by and among John Keeler & Co., Inc., Coastal Pride Seafood, LLC, Coastal Pride Company, Inc., The Walter F. Lubkin, Jr. Irrevocable Trust dated 1/8/03, Walter F. Lubkin III, Tracy Lubkin Greco and John C. Lubkin (1)

10.30		$500,000 Promissory Note, dated November 26, 2019, issued to Walter Lubkin, Jr. by John Keeler & Co., Inc. (1)

10.31		Form of Sellers Note issued by John Keeler & Co., Inc. (1)

10.32		Form of Leak-Out Agreement (1)

10.33		Joinder and Seventh Amendment to Loan and Security Agreement, dated November 26, 2019, by and among ACF Finco I LP, John Keeler & Co., Inc. and Coastal Pride Seafood, LLC (1)

99.1		Press Release, dated December 2, 2019 (1)

99.2		Audited balance sheets as of December 31, 2018 and 2017 and statement of operations, statement of changes in stockholder’s equity and statement of cash flows for the year ended December 31, 2018 for Coastal Pride Company, Inc.

99.3		Unaudited balance sheet as of September 30, 2019 and statement of operations, statement of changes in stockholder’s equity and statement of cash flows for the nine months ended September 30, 2019 for Coastal Pride Company, Inc.

99.4		Pro forma unaudited combined financial statements for the fiscal year ended December 31, 2018 and for the nine months ended September 30, 2019

(1)	Incorporated by reference to the corresponding exhibit of the Company’s Current Report on Form 8-K filed with the SEC on December 2, 2019

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 hereunto duly authorized.

	BLUE STAR FOODS CORP.

Dated: February 11, 2020	By:	/s/ John Keeler
		John Keeler

EX-99.2 2 ex99-2.htm

Exhibit 99.2

Coastal Pride Company, Inc.

Financial Statements

December 31, 2018 and 2017

Table of Contents

	Page

Report of Independent Registered Public Accounting Firm	1

Balance Sheets	2

Statement of Operations	3

Statement of Stockholder’s Equity	4

Statement of Cash Flows	5

Notes to Financial Statements	6 – 12

INDEPENDENT AUDITOR’S REPORT

To the Stockholders and Board of Directors of:

Coastal Pride Company, Inc.

We have audited the accompanying balance sheets of Coastal Pride Company, Inc. (the “Company”) as of December 31, 2018 and 2017, and the related statements of operations, changes in stockholders’ equity and cash flows for the year ended December 31, 2018 and the related notes (collectively referred to as the “financial statements”).

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion, the financial statements referred to above, present fairly, in all material respects, the financial position of Coastal Pride Company, Inc. (the “Company”) as of December 31, 2018 and 2017, and the results of its operations and its cash flows for the year ended December 31, 2018 then ended[is highlighted needed?] in conformity with accounting principles generally accepted in the United States of America.

LIGGETT & WEBB, P.A.

Certified Public Accountants

Boynton Beach, Florida

October 18, 2019

COASTAL PRIDE COMPANY, INC.

BALANCE SHEETS

DECEMBER 31, 2018 AND 2017

	December 31, 2018		December 31, 2017
ASSETS

CURRENT ASSETS
Cash	$	27,758	$	-
Accounts receivable, net		1,450,293		1,251,933
Inventory, net		2,247,065		1,232,501
Other current assets		127,053		87,306
Total current assets		3,852,169		2,571,740

Fixed Assets, net		6,652		6,621

Deferred Tax Assets		17,351		15,726

TOTAL ASSETS	$	3,876,172	$	2,594,087

LIABILITIES AND STOCKHOLDER’S EQUITY

CURRENT LIABILITIES
Accounts payable and accruals	$	1,151,636	$	924,794
Cash overdraft				7,982
Working capital line of credit		1,678,169		793,805
Total current liabilities		2,829,805		1,726,581

TOTAL LIABILITIES		2,829,805		1,726,581

COMMITMENTS AND CONTINGENCIES (See Note 5)

STOCKHOLDER’S EQUITY
Common stock, $1.00 par value, 100,000 shares authorized; 1,265 shares issued and outstanding as of December 31, 2018 and December 31, 2017		1,265		1,265
Additional paid-in capital		110,359		110,359
Retained earnings		934,743		755,882
TOTAL STOCKHOLDER’S EQUITY		1,046,367		867,506

TOTAL LIABILITIES AND STOCKHOLDER’S EQUITY	$	3,876,172	$	2,594,087

COASTAL PRIDE COMPANY, INC.

STATEMENT OF OPERATIONS

FOR THE YEAR ENDED DECEMBER 31, 2018

	For the Year Ended
	December 31, 2018

REVENUE, NET	$	11,452,000

COST OF REVENUE		9,891,865

GROSS PROFIT		1,560,135

OPERATING EXPENSES:
COMMISSIONS		688,265
SALARIES & WAGES		330,878
OTHER OPERATING EXPENSES		245,953
TOTAL OPERATING EXPENSES		1,265,096

INCOME FROM OPERATIONS		295,039

OTHER EXPENSE:
INTEREST EXPENSE		(39,605	)
TOTAL OTHER EXPENSE		(39,605	)

INCOME FROM OPERATIONS BEFORE INCOME TAXES		255,434

PROVISION FOR INCOME TAXES		76,573

NET INCOME	$	178,861

COASTAL PRIDE COMPANY, INC.

STATEMENT OF CHANGES IN STOCKHOLDER’S EQUITY

FOR YEAR ENDED DECEMBER 31, 2018

	Common Stock $1.00 par value				Additional Paid-in		Retained		Total Stockholder’s
	Shares		Amount		Capital		Earnings		Equity
Balance, December 31, 2017		1,265	$	1,265	$	110,359	$	755,882	$	867,506

Net Income				-				178,861		178,861

Balance, December 31, 2018		1,265	$	1,265	$	110,359	$	934,743	$	1,046,367

COASTAL PRIDE COMPANY, INC.

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED DECEMBER 31, 2018

	For the Year Ended
	December 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income	$	178,861
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation of fixed assets		4,888
Provision for bad debt		11,111
Changes in operating assets and liabilities:
Accounts Receivable		(209,471	)
Inventories		(1,014,564	)
Other current assets		(39,747	)
Deferred tax asset		(1,625	)
Accounts payable and accruals		226,842
Net cash used in operating activities		(843,705	)

CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of fixed assets		(4,919	)
Net cash used in investing activities		(4,919	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from working capital lines of credit, net of repayment		884,364
Cash overdraft		(7,982	)
Net cash provided by financing activities		876,382

NET INCREASE IN CASH AND CASH EQUIVALENTS		27,758

CASH AND CASH EQUIVALENTS BEGINNING OF PERIOD		-

CASH, AND CASH EQUIVALENTS - END OF PERIOD	$	35,740

Supplemental Disclosure of Cash Flow Information
Cash paid for interest expense	$	39,605
Cash paid for income taxes	$	78,588

Coastal Pride Company, Inc.

Notes to Financial Statements

December 31, 2018 and 2017

Note 1.

Company Overview

Located in Beaufort, South Carolina, Coastal Pride Company, Inc. (the “Company”) has been in business since January of 1992. The Company was formed under the laws of the State of South Carolina. The primary focus of the Company and current source of revenue is importing blue and red swimming crab meat primarily from Indonesia, Philippines, Mexico, Venezuela and China and distributing it in the United States of America under several brand names such as Lubkin’s Coastal Pride, and Lubkin’s First Choice.

Note 2.

Summary of Significant Accounting Policies

Basis of Presentation:

The accompanying financial statements of the Company were prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

Cash, Restricted Cash and Cash Equivalents

For financial reporting purposes, the Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Accounts Receivable

Accounts receivable consist of unsecured obligations due from customers under normal trade terms, usually net 30 days. The Company grants credit to its customers based on the Company’s evaluation of a particular customer’s credit worthiness.

Allowances for doubtful accounts are maintained for potential credit losses based on the age of the accounts receivable and the results of the Company’s periodic credit evaluations of its customers’ financial condition. Receivables are written off as uncollectible and deducted from the allowance for doubtful accounts after collection efforts have been deemed to be unsuccessful. Subsequent recoveries are netted against the provision for doubtful accounts expense. The Company generally does not charge interest on receivables.

Receivables are net of estimated allowances for doubtful accounts. They are stated at estimated net realizable value. As of December 31, 2018 and 2017, the Company recorded allowances for doubtful accounts of $16,357 and $5,246, respectively.

Inventories

Substantially all of the Company’s inventory consists of packaged crab meat located in public cold storage facilities and merchandise in transit from suppliers. The cost of inventory is primarily determined using the specific identification method. Inventory is valued at the lower of cost or net realizable value, using the first-in, first-out method.

Coastal Pride Company, Inc.

Notes to Financial Statements

December 31, 2018 and 2017

Merchandise is purchased cost and freight shipping point and becomes the Company’s asset and liability upon leaving the suppliers’ warehouse. The Company had in-transit inventory of approximately $739,044 and $266,334 as of December 31, 2018 and December 31, 2017, respectively.

The Company periodically reviews the value of items in inventory and records an allowance to reduce the carrying value of inventory to the lower of cost or net realizable value based on its assessment of market conditions, inventory turnover and current stock levels. Inventory write-downs are charged to cost of goods sold. The Company did not record an inventory allowance for the years ended December 31, 2018 and December 31, 2017.

Fixed Assets

Fixed assets are stated at cost less accumulated depreciation and are being depreciated using the straight-line method over the estimated useful life of the asset as follows:

Furniture and fixtures		7 to 10 years
Computer equipment		5 years
Computer Software		3 years

Leasehold improvements are amortized using the straight-line method over the shorter of the expected life of the improvement or the remaining lease term.

The Company capitalizes expenditures for major improvements and additions and expenses those items which do not improve or extend the useful life of the fixed assets.

Revenue Recognition

The Company recognizes revenue when the products are shipped, the risks of ownership transfer to the customer and collectability is reasonably assured. Revenue is stated net of sales returns and allowances.

Revenue is inclusive of shipping and handling fees and all related costs of shipping and handling related to sales to customers are categorized as cost of revenue.

For the sale of certain third-party products, the Company evaluates whether it is appropriate to recognize revenue based on the gross amount billed to the customers or the net amount earned as revenue share. Generally, when the Company records revenue on a gross basis, the Company is the primary obligor in a transaction, and has also considered other factors, including whether the Company is subject to inventory risk or has latitude in establishing prices. For the year ended December 31, 2018, the Company has recognized approximately $93,000 on a net basis as the Company acts as an agent for one of its customers.

Coastal Pride Company, Inc.

Notes to Financial Statements

December 31, 2018 and 2017

Advertising

The Company expenses the costs of advertising as incurred. Advertising expenses which are included in Other Operating Expenses were approximately $2,642 for the year ended December 31, 2018.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include estimate of income taxes, useful life of fixed assets, and allowance for doubtful accounts.

Customer Concentration

No customer accounted for more than 10% of the Company’s revenues for the year ended December 31, 2018.

Supplier Concentration

The Company had four suppliers who accounted for more than 10% of the Company’s total purchases during the year ended December 31, 2018 as follows:

Country	% of Total
Indonesia		39	%
Mexico		30	%
Venezuela		20	%

The loss of any major supplier could have a material adverse impact on the Company’s results of operations, cash flows and financial position.

Fair Value of Financial Instruments

The Company’s financial instruments include cash, accounts receivable, accounts payable, accrued expenses, and debt obligations. The Company believes the carrying values of its financial instruments approximate their fair values because they are short term in nature or payable on demand.

Income Taxes

The Company assesses its tax positions in accordance with ASC 740, Income Taxes, which provides guidance for financial statement recognition and measurement of uncertain tax positions taken or expected to be taken in a tax return for open tax years (generally a period of three years from the later of each return’s due date or the date filed), that remain subject to examination by the Company’s major tax jurisdictions. The Company’s tax returns for 2014 through 2018 remain subject to examination by the Internal Revenue Service and state taxing authorities.

Coastal Pride Company, Inc.

Notes to Financial Statements

December 31, 2018 and 2017

Tax positions are evaluated in a two-step process. The Company first determines whether it is more likely than not that a tax position will be sustained upon examination. If a tax position meets the more-likely-than-not recognition threshold, it is then measured to determine the amount of benefit to recognize in the financial statements. The tax position is measured as the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. Interest and penalties related to uncertain tax positions, if any, are classified as a component of income tax expense. The Company believes that it does not have any significant uncertain tax positions requiring recognition or measurement in the accompanying financial statements.

Recent Accounting Pronouncements

In February 2016, the FASB issued ASU 2016-02, Leases, which will amend current lease accounting to require lessees to recognize (i) a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis, and (ii) a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. ASU 2016-02 does not significantly change lease accounting requirements applicable to lessors; however, certain changes were made to align, where necessary, lessor accounting with the lessee accounting model. This standard will be effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is currently reviewing the provisions of this ASU to determine if there will be any impact on its results of operations, cash flows or financial condition.

In April 2016, the FASB issued ASU 2016–10 Revenue from Contract with Customers (Topic 606): identifying Performance Obligations and Licensing. The amendments in this Update do not change the core principle of the guidance in Topic 606. Rather, the amendments in this Update clarify the following two aspects of Topic 606: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. Topic 606 includes implementation guidance on (a) contracts with customers to transfer goods and services in exchange for consideration and (b) determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfied at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). The amendments in this Update are intended render more detailed implementation guidance with the expectation to reduce the degree of judgement necessary to comply with Topic 606. The Company is currently reviewing the provisions of this ASU to determine if there will be any impact on its results of operations, cash flows or financial condition.

Coastal Pride Company, Inc.

Notes to Financial Statements

December 31, 2018 and 2017

Note 3.

Fixed Assets

Fixed assets comprised the following at December 31:

	2018			2017
Computer equipment	$	22,514		$	22,514
Computer Software		16,212			16,212
Leasehold improvements		4,919			-
Office Furniture and Equipment		3,477			3,477
Total		47,122			42,203
Less: Accumulated depreciation and amortization		(40,470	)		(35,582	)
Fixed assets, net	$	6,652		$	6,621

For the year ended December 31, 2018 depreciation and amortization expense of fixed assets totaled approximately $4,888.

Note 4.

Working Capital Line of Credit

The Company secured a $2,000,000 working capital line of credit from Regions Bank on June 10, 2013. The note was last renewed on July 16, 2019 extending its expiration date through July 16, 2020. The note is secured by the Company’s trade accounts receivable and inventory and has been guaranteed by certain key employees of the Company.

The maximum amount that can be drawn on the line of credit is limited to the lesser of $2,000,000 or the sum of 80% of the aggregate amount of eligible accounts receivable plus 50% of the aggregate amount of eligible inventory not to exceed $1,000,000.

Eligible accounts receivable exclude trade accounts receivable balances over 90 days, the entire account for any debtor whose balance over 90 days exceeds 25% of the debtor’s total balance and the portion of the accounts of any single debtor which exceeds 20% of the Company’s total accounts receivable balance.

Eligible inventory excludes inventory older than 12 months, inventory not owned by the Company free and clear, and inventory which is obsolete, damaged, or defective.

The eligible accounts receivable and inventory as defined above serve as the collateral for the line of credit.

Interest is charged at 2.750 percentage points plus the LIBOR index resulting in an initial rate of 5.075% per annum based on a year of 360 days, and is payable monthly. The interest rate was 5.25375% at December 31, 2018. Interest on the Regions Bank line of credit was $39,605 for 2018, all of which was expensed.

The working capital line of credit from Regions Bank is backed by personal guarantees from all five Company stockholders.

Coastal Pride Company, Inc.

Notes to Financial Statements

December 31, 2018 and 2017

Note 5.

Commitment and Contingencies

Commitment

The Company leases its office space from a related party for $1,255 per month. The lease expires on December 31, 2024. The Company leases its additional office space from an entity controlled by officers and stockholders of the Company for $580 for the first seven months of the year and then $750 for the remaining months. The lease expires on December 31, 2023 and has a one-time renewal option for five years with an increased rent clause.

At December 31, 2018, future minimum lease payments under operating lease agreements are as follows:

2019		24,060
2020		24,060
2021		24,060
2022		24,060
2023		24,060
	$	120,300

Rent expenses amounted to approximately $22,870 for the year ended December 31, 2018.

Legal Contingencies

There are no pending significant legal proceedings to which the Company is a party for which management believes the ultimate outcome would have a material adverse effect on the Company’s financial position.

Note 6.

Employee Benefit Plan

The Company established a retirement plan under Internal Revenue Code Section 408(p), commonly known as a SIMPLE Retirement Plan, covering substantially all of its employees. All employees with $5,000 in compensation in the prior year are eligible to participate. Employees may make elective contributions to the plan up to $12,500 or $15,500 for those older than 50 years. The Company is required to match the employee’s contribution up to 3% of the employee’s compensation for the year. Alternatively, the Company can contribute 1% of the employee’s compensation in no more than two out of any five-year period if it notifies the employees in writing of the lower percentage. The Company may also elect to contribute an additional contribution of 2% of compensation for each employee eligible to participate who has at least $5,000 of compensation for the year. The Company contributed matching funds to the retirement plan of $19,757 for 2018 and had accrued liabilities for withholding and matching funds payable totaling $27,623 and $11,596 as of December 31, 2018 and 2017, respectively.

Coastal Pride Company, Inc.

Notes to Financial Statements

December 31, 2018 and 2017

Note 7.

Income Taxes

The provision for income taxes for the years ended December 31, 2018 and 2017 consisted of the following:

	2018			2017
Current
Federal	$	62,839		$	49,108
State		15,749			8,853
Deferred
Federal		(1,470	)		(11,537	)
State		(545	)		(1,878	)
Change in valuation allowance		-			-

Income tax provision (benefit)	$	76,573		$	44,546

	2018			2017
Deferred tax assets:
Allowance for doubtful accounts	$	4,253		$	1,364
Accrued Commissions/ Bonuses		13,098			14,362
Deferred tax liabilities
Tax Depreciation in Excess of Book		(501	)		(1,106	)
Prepaid Insurance		(2,860	)		(2,647	)
Change in valuation allowance		-			-

Net deferred tax assets:	$	13,990		$	11,973

Note 8.

Related Party Transactions

The Company leases its office spaces from a related party and an entity controlled by officers and stockholders of the Company.

The working capital line of credit from Regions Bank is backed by personal guarantees from all five Company stockholders.

Note 9.

Subsequent Events

The Company evaluated its December 31, 2018 financial statements for subsequent events through October 18, 2019, the date the financial statements were available to be issued. The Company is not aware of any other subsequent events which would require recognition or disclosure in the financial statements.

EX-99.3 3 ex99-3.htm

Exhibit 99.3

COASTAL PRIDE COMPANY, INC.

CONDENSED BALANCE SHEET

	September 30,		December 31,
	2019		2018
		(Unaudited)
ASSETS
CURRENT ASSETS
Cash	$	34,336	$	27,758
Accounts receivable, net		1,002,796		1,450,293
Inventory, net		1,389,833		2,247,065
Other current assets and prepaid expense		128,051		127,053
Total current assets		2,555,016		3,852,169

FIXED ASSETS, net		10,170		6,652

DEFERRED TAX ASSETS		17,351		17,351

TOTAL ASSETS	$	2,582,537	$	3,876,172

LIABILITIES AND STOCKHOLDER'S EQUITY

CURRENT LIABILITIES
Accounts payable and accruals	$	471,909	$	1,151,636
Working capital line of credit		1,091,954		1,678,169
Total current liabilities		1,563,863		2,829,805

TOTAL LIABILITIES		1,563,863		2,829,805

COMMITMENTS AND CONTINGENCIES (See Note 4)

STOCKHOLDER'S EQUITY
Common stock, $1.00 par value, 100,000 shares authorized; 1,265 shares issued and outstanding as of September 30, 2019 and December 31, 2018, respectively		1,265		1,265
Additional paid-in capital		110,359		110,359
Retained earnings		907,050		934,743
TOTAL STOCKHOLDER'S EQUITY		1,018,674		1,046,367

TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY	$	2,582,537	$	3,876,172

The accompanying notes are an integral part of these unaudited condensed financial statements

COASTAL PRIDE COMPANY, INC.

CONDENSED STATEMENT OF OPERATIONS

FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2019 and 2018

(UNAUDITED)

	2019			2018
REVENUE, NET	$	7,454,866		$	8,742,423

COST OF REVENUE		6,724,187			7,437,904

GROSS PROFIT		730,678			1,268,519

OPERATING EXPENSES:
COMMISSIONS		321,600			535,728
SALARIES & WAGES		214,842			262,590
OTHER OPERATING EXPENSES		193,191			189,859
TOTAL OPERATING EXPENSES		729,633			988,177

INCOME FROM OPERATIONS		1,045			280,342

OTHER INCOME (EXPENSE) :
INTEREST EXPENSE		(50,822	)		(28,001	)
OTHER INCOME		22,084			-
TOTAL OTHER INCOME (EXPENSE)		(28,738	)		(28,001	)

INCOME (LOSS) FROM OPERATIONS BEFORE INCOME TAXES		(27,693	)		252,341

PROVISION FOR INCOME TAXES		-			58,887

NET INCOME (LOSS)	$	(27,693	)	$	193,454

The accompanying notes are an integral part of these unaudited condensed financial statements

COASTAL PRIDE COMPANY, INC.

CONDENSED STATEMENT OF CHANGES IN STOCKHOLDER'S EQUITY

FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2019 AND 2018

	Common Stock $1.00 par value				Additional				Total
	Shares		Amount		Paid-in Capital		Retained Earnings		Stockholder's Equity
December 31, 2017		1,265	$	1,265	$	110,359	$	755,882	$	867,506
Net Income				-				193,454		193,454
September 30, 2018 (unaudited)		1,265	$	1,265	$	110,359	$	949,336	$	1,060,960

	Common Stock $1.00 par value				Additional					Total
	Shares		Amount		Paid-in Capital		Retained Earnings			Stockholder's Equity
December 31, 2018		1,265	$	1,265	$	110,359	$	934,743		$	1,046,367
Net Loss				-				(27,693	)		(27,693	)
September 30,2019 (unaudited)		1,265	$	1,265	$	110,359	$	907,050		$	1,018,674

The accompanying notes are an integral part of these unaudited condensed financial statements

COASTAL PRIDE COMPANY, INC.

CONDENSED STATEMENT OF CASH FLOWS

FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2019 AND 2018

(UNAUDITED)

	2019			2018
CASH FLOWS FROM OPERATING ACTIVITIES:

Net Income (Loss)	$	(27,693	)	$	193,454
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation of fixed assets		3,636			6,001
Provision for bad debt		13,350			13,155
Changes in operating assets and liabilities:
Receivables		434,147			152,367
Inventories		857,232			(243,144	)
Other current assets and prepaid expense		(998	)		10,122
Accounts payable and accruals		(679,727	)		(31,856	)
Net cash provided by operating activities		599,947			100,099

CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of fixed assets		(7,154	)		(4,919	)
Net cash used in investing activities		(7,154	)		(4,919	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Cash Overdraft		-			(7,982	)
Repayment from working capital lines of credit, net of proceeds		(586,215	)		(59,439	)
Net cash used in financing activities		(586,215	)		(67,421	)

NET INCREASE IN CASH AND CASH EQUIVALENTS		6,578			27,759

CASH AND CASH EQUIVALENTS BEGINNING OF PERIOD		27,758			-

CASH, AND CASH EQUIVALENTS - END OF PERIOD	$	34,336		$	27,759

Supplemental Disclosure of Cash Flow Information
Cash paid for interest expense	$	50,822		$	28,001
Cash paid for income taxes	$	26,700		$	81,858

The accompanying notes are an integral part of these unaudited condensed financial statements

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

Note 1. Company Overview

Located in Beaufort, South Carolina, Coastal Pride Company., Inc. (the “Company”) has been in business since January of 1992. The Company was formed under the laws of the State of South Carolina. The primary focus of the Company and current source of revenue is importing blue and red swimming crab meat primarily from Indonesia, Philippines, Mexico, Venezuela and China and distributing it in the United States of America under several brand names such as Lubkin’s Coastal Pride, and Lubkin’s First Choice.

Note 2. Basis of Presentation and Summary of Significant Accounting Policies

Basis of Presentation

The accompanying unaudited condensed financial statements have been prepared the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, such interim financial statements do not include all the information and footnotes required by generally accepted accounting principles in the United States (“GAAP”) for complete annual financial statements. The information furnished reflects all adjustments, consisting only of normal recurring items which are, in the opinion of management, necessary in order to make the financial statements not misleading. The balance sheet as of December 31, 2018 has been derived from the Company’s annual financial statements that were audited by an independent registered public accounting firm but does not include all of the information and footnotes required for complete annual financial statements. These financial statements should be read in conjunction with the audited financial statements and notes thereto which are included in this Current Report on Form 8K/A for a broader discussion of our business and the risks inherent in such business. The results of operations for the periods presented are not necessarily indicative of the results to be expected for the full year.

Cash, Restricted Cash and Cash Equivalents

For financial reporting purposes, the Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Revenue Recognition

The Company recognizes revenue when products are shipped, the risks of ownership transfer to the customer and collectability is reasonably assured. Revenue is stated net of sales returns and allowances.

Revenue is inclusive of shipping and handling fees and all related costs of shipping and handling related to sales to customers are categorized as cost of revenue.

For the sale of certain third-party products, the Company evaluates whether it is appropriate to recognize revenue based on the gross amount billed to the customers or the net amount earned as revenue share. Generally, when the Company records revenue on a gross basis, the Company is the primary obligor in a transaction, and has also considered other factors, including whether the Company is subject to inventory risk or have latitude in establishing prices. For the nine months ended September 30, 2019 and 2018, the Company has recognized approximately $5,000 and $56,000 of revenue, respectively, on a net basis as the Company acts as an agent for one of its customers.

Income Taxes

The Company assesses its tax positions in accordance with ASC 740, Income Taxes, which provides guidance for financial statement recognition and measurement of uncertain tax positions taken or expected to be taken in a tax return for open tax years (generally a period of three years from the later of each return's due date or the date filed), that remain subject to examination by the Company's major tax jurisdictions. The Company's tax returns for 2014 through 2018 remain subject to examination by the Internal Revenue Service and state taxing authorities.

Note 3. Debt

Working Capital Line of Credit

The Company secured a $2,000,000 working capital line of credit from Regions Bank on June 10, 2013 which is secured by the Company’s trade accounts receivable and inventory and personally guaranteed by the Company’s stockholders. The note was last amended on July 16, 2019 to extend its expiration date through July 16, 2020.

The maximum amount that can be drawn on the line of credit is equal to the lesser of $2,000,000 or the sum of 80% of the aggregate amount of eligible accounts receivable plus 50% of the aggregate amount of eligible inventory not to exceed $1,000,000.

Eligible accounts receivable exclude trade accounts receivable with balances over 90 days, the entire account for any debtor whose balance over 90 days exceeds 25% of the debtor’s total balance and the portion of the accounts of any single debtor which exceeds 20% of the Company’s total accounts receivable balance.

Eligible inventory excludes inventory older than 12 months, inventory not owned by the Company free and clear, and inventory which is obsolete, damaged, or defective.

Eligible accounts receivable and inventory serve as the collateral for the line of credit.

The interest rate is 2.750 percentage points plus the LIBOR index resulting in an initial rate of 5.075% per annum based on a year of 360 days, and is payable monthly. The interest rate was 4.77% at September 30, 2019. Interest was approximately $51,000 and $28,000 for the nine months ending September 30, 2019 and 2018, respectively, all of which was expensed.

Note 4. Commitment and Contingencies

Office lease

The Company leases office space from Janet S. Lubkin for $1,255 per month and from 307, LLC for $580 for seven months and then $750 for five months, both related parties through common family beneficial ownership. The lease with Janet S. Lubkin expires on December 31, 2024. The lease with 307, LLC expires on December 31, 2023and may be renewal for five years with an increased rent clause.

Rental expenses amounted to approximately $18,045 and 16,855 for the nine months ended September 30, 2019 and 2018, respectively.

Legal Contingencies

There are no pending legal proceedings to which the Company is a party for which management believes the ultimate outcome would have a material adverse effect on the Company’s financial position.

Note 5. Related Party Transactions

The Company leases its office spaces from a related party and an entity controlled by officers and stockholders of the Company.

The Working Capital Line of Credit from Regions Bank is backed by personal guarantees from all five Company stockholders.

Note 6. Subsequent Events

On November 26, 2019, the shareholders of Coastal Pride Company, Inc. executed an Agreement and Plan of Merger and Reorganization (“Merger Agreement”) with John Keeler & Co., Inc. (“Purchaser”) and Coastal Pride Seafood, LLC, a Florida limited liability company and newly-formed, wholly-owned subsidiary of the Purchaser (the “Acquisition Subsidiary” and, upon the effective date of the Merger, the “Surviving Company”). Pursuant to the terms of the Merger Agreement, the Company merged with and into the Acquisition Subsidiary, with the Acquisition Subsidiary being the surviving company (the “Merger”).

Pursuant to the terms of the Merger Agreement, the following consideration was paid by the Purchaser:

(i) an aggregate of $394,622 in cash ;

(ii) a five-year 4% promissory note in the principal amount of $500,000 (the “Lubkin Note), issued by the Purchaser to Walter Lubkin Jr. (“Walter Jr.”);

(iii) three-year 4% convertible promissory notes in the aggregate principal amount of $210,000 (collectively, the “Sellers Notes” and together with the Lubkin Note, the “Notes”), issued by the Purchaser to Tracy Lubkin Greco (“Greco”), Walter F. Lubkin III (“Walter III”) and John C. Lubkin (“Lubkin”), pro rata to their ownership of the Company immediately prior to the Merger;

(iii) 500,000 shares of common stock ofBlue Star Foods Corp. issued to Walter Jr.; and

(iii) an aggregate of 795,000 shares of common stock of Blue Star Foods Corp., issued to Greco, Walter III and Lubkin, pro rata to their ownership of the Company immediately prior to the Merger. .

The Purchaser has the right to prepay the Notes in whole or in part at any time without penalty or premium.

The Merger was accounted for as a “forward merger” and recapitalization since, immediately following the completion of the transaction, the holders of John Keeler & Co., Inc.’s stock will have effective control of Coastal Pride Seafood, LLC.

On November 26, 2019 the Regions line of credit was paid in full, the guarantors were released from their obligation as part of the Merger transaction as described above.

EX-99.4 4 ex99-4.htm

Exhibit 99.4

UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION

The following unaudited pro forma condensed combined financial information and related notes give effect to the Merger present the historical condensed combined financial information of Blue Star Foods Corp. (herein referred to as the “Company”, “we”, “our”, “us” and similar terms unless the context indicates otherwise) and Coastal Pride Company, Inc. (“Coastal”), after giving effect to the Agreement and Plan of Merger and Reorganization with John Keeler & Co., Inc. (“Purchaser”) and Coastal Pride Seafood, LLC. a Florida limited liability company and newly-formed, wholly-owned subsidiary of the Purchaser (the “Acquisition Subsidiary” and, upon the effective date of the Merger, the “Surviving Company) that was completed on November 26, 2019, (the “Merger”). The Merger was accounted for as a “forward merger” and recapitalization since, immediately following the completion of the transaction, the holders of John Keeler & Co., Inc.’s stock will have effective control of Coastal Pride Seafood, LLC.

The unaudited pro forma condensed combined financial information gives effect to the merger of Coastal based on the assumptions and adjustments described in the accompanying notes to the unaudited pro forma condensed combined financial information.

Pursuant to the terms of the Merger Agreement, the following consideration was paid by the Purchaser:

(i) an aggregate of $394,622 in cash (the “Cash Consideration”);

(ii) a five-year 4% promissory note in the principal amount of $500,000 (the “Lubkin Note), issued by the Purchaser to Walter Lubkin Jr. (“Walter Jr.”);

(iii) three-year 4% convertible promissory notes in the aggregate principal amount of $210,000 (collectively, the “Sellers Notes” and together with the Lubkin Note, the “Notes”), issued by the Purchaser to Tracy Lubkin Greco (“Greco”), Walter F. Lubkin III (“Walter III”) and John C. Lubkin (“Lubkin”), pro rata to their ownership of Coastal Pride immediately prior to the Merger;

(iii) 500,000 shares of common stock of Blue Star Foods Corp., issued to Walter Lubkin, Jr. (; and

(iii) an aggregate of 795,000 shares of common stock of Blue Star Foods Corp., issued to Greco, Walter III and Lubkin, pro rata to their ownership of Coastal Pride immediately prior to the Merger .

The Purchaser has the right to prepay the Notes in whole or in part at any time without penalty or premium

The unaudited pro forma condensed combined balance sheet as of September 30, 2019 is presented as if the Merger had occurred on September 30, 2019. The unaudited condensed combined statements of operations for the nine months ended September 30, 2019 and for the year ended December 31, 2018 are presented as if the Merger had occurred on January 1, 2018.

The unaudited pro forma condensed combined financial information was prepared in accordance with Article 11 of the Securities and Exchange Commission’s Regulation S-X. The unaudited pro forma adjustments reflecting the transaction have been prepared in accordance with the guidance for business combinations presented in ASC 805, and reflect the allocation of our preliminary purchase price to the assets acquired and liabilities assumed in the Merger based on their estimated fair values. The historical financial information has been adjusted in the unaudited pro forma condensed combined financial information to give effect to pro forma events that are: (i) directly attributable to the Merger; (ii) factually supportable; and (iii) with respect to the condensed combined statements of operations, expected to have a continuing impact on our combined results of operations.

The unaudited pro forma condensed combined financial information is presented for informational purposes only and is not necessarily indicative of the operating results or financial position that would have occurred if the Merger had been affected on the dates previously set forth, nor is it indicative of the future operating results or financial position in combination. Our preliminary purchase price allocation was made using our best estimates of fair value, which are dependent upon certain valuation and other analyses that are not yet final. As a result, the unaudited pro forma purchase price adjustments related to the Merger are preliminary and subject to further adjustments as additional information becomes available and as additional analyses are performed during the applicable measurement period under ASC 805 (up to one year from the Merger date). There can be no assurances that any final valuations will not result in material adjustments to our preliminary estimated purchase price allocation. Further, the unaudited pro forma condensed combined financial information does not give effect to the potential impact of anticipated synergies, operating efficiencies, cost savings or transaction and integration costs that may result from the Merger.

The unaudited pro forma condensed combined financial information should be read in conjunction with our historical consolidated financial statements and their accompanying notes presented in our Annual Report on Form 10-K for the year ended December 31, 2018 and our Quarterly Report on Form 10-Q for the nine months ended September 30, 2019, as well as the historical financial statements of Coastal for the year ended December 31, 2018 and unaudited financial statements for the nine month period ended September 30, 2019.

BLUE STAR FOODS CORP AND COASTAL PRIDE COMPANY, INC.

PROFORMA CONDENSED COMBINED BALANCE SHEETS

(UNAUDITED)

	Blue Star Foods Corp Sep. 30, 2019			Coastal Pride Company, Inc Sep. 30, 2019		Adjustments			Adjustments Reference	Pro Forma Combined and Consolidated
ASSETS

CURRENT ASSETS
Cash (including VIE $1,336)	$	35,008		$	34,336					$	69,344
Restricted Cash		199,010									199,010
Accounts receivable, net (including VIE $56,761)		1,701,568			1,002,796						2,704,364
Inventory, net (including VIE $42,784)		6,997,675			1,389,833		102,027		J		8,489,535
Advances to related party		1,178,842									1,178,842
Other current assets (including VIE $8,310)		85,881			128,051						213,932
Total current assets		10,197,984			2,555,016		102,027				12,855,027

FIXED ASSETS, net		67,014			10,170						77,184

RIGHT OF USE ASSET		1,145,348									1,145,348
INTANGIBLE ASSET							1,269,058		E,K		2,017,475
GOODWILL							1,207,716		D,E,J		459,299
OTHER ASSETS		124,297			17,351						141,648

TOTAL ASSETS	$	11,534,643		$	2,582,537	$	2,578,801			$	16,695,981

LIABILITIES AND STOCKHOLDER'S DEFICIT

CURRENT LIABILITIES
Accounts payable and accruals	$	2,589,450		$	471,909	$	51,678		B,H,I	$	3,113,037
Working capital line of credit		6,116,265			1,091,954		394,622		I		7,602,841
Related Party Notes Payable		1,100,000									1,100,000
Current maturities of long-term debt		6,639					100,000		B		106,639
Stockholder notes payable - Subordinated		2,910,136									2,910,136
Total current liabilities		12,722,490			1,563,863		546,300				14,832,653

LONG -TERM RIGHT OF USE LIABILITY		1,035,661									1,035,661
LONG -TERM DEBT		-			-		610,000		B		610,000

TOTAL LIABILITIES		13,758,151			1,563,863		1,156,300				16,478,314
COMMITMENTS AND CONTINGENCIES
STOCKHOLDER'S DEFICIT
Series A 8% cumulative convertible preferred stock, $0.0001 par value; 10,000 shares authorized, 1,413 shares issued and outstanding											-
Common stock, $0.0001 par value, 100,000,000 shares authorized; 16,015,000 shares issued and outstanding		1,612			1,265		(1,124	)	A,C,F		1,753
Additional paid-in capital		5,612,245			110,359		2,710,754		A,C,F,G		8,433,358
Accumulated income (deficit)		(7,418,898	)		907,050		(1,287,129	)	C,G,K		(7,798,977	)
Total Stockholders Equity (Deficit)		(1,805,041	)		1,018,674		1,422,501				636,134

Non-controlling interest		(440,185	)		-		-				(440,185	)
Accumulated other comprehensive income (VIE)		21,718			-		-				21,718
Total VIE's deficit		(418,467	)		-		-				(418,467	)
											-
TOTAL STOCKHOLDER'S EQUITY (DEFICIT)		(2,223,508	)		1,018,674		1,422,501				217,667
											-
TOTAL LIABILITIES AND STOCKHOLDER'S DEFICIT	$	11,534,643		$	2,582,537	$	2,578,801			$	16,695,981

See Notes to Unaudited Pro Forma Combined Financial Statements.

BLUE STAR FOODS CORP AND COASTAL PRIDE COMPANY, INC.

PROFORMA CONDENSED COMBINED INCOME STATEMENT

9 MONTHS ENDED

(UNAUDITED)

	Blue Star Foods Corp Sep. 30, 2019			Coastal Pride Company, Inc Sep. 30, 2019			Adjustments			Adjustments Reference	Pro Forma Combined and Consolidated Sep. 30, 2019

REVENUE, NET	$	19,124,412		$	7,454,866		$	-			$	26,579,278

COST OF REVENUE (including approximately $17,230,000 and $5,850,000 respectively, purchased from related party)		16,431,715			6,724,187			-				23,155,902

GROSS PROFIT		2,692,697			730,679			-				3,423,376

COMMISSIONS		54,657			321,600							376,257
SALARIES & WAGES		3,252,735			214,842							3,467,577
OTHER OPERATING EXPENSES		2,117,516			193,191			358,779		C,H,K		2,669,486

INCOME (LOSS) FROM OPERATIONS		(2,732,211	)		1,046			(358,779	)			(3,089,944	)

OTHER INCOME					22,084			-				22,084
OTHER EXPENSE					-			-				-
INTEREST EXPENSE		(748,120	)		(50,822	)		(21,300	)	B		(820,242	)

NET INCOME (LOSS)		(3,480,331	)		(27,692	)		(380,079	)			(3,888,102	)

Dividend on Preferred Stock		84,780			-							84,780

NET INCOME (LOSS) ATTRIBUTABLE TO COMMON SHAREHOLDERS	$	(3,565,111	)	$	(27,692	)	$	(380,079	)		$	(3,972,882	)

Income(Loss) per basic and diluted common share											$	(0.23	)
Basic and fully diluted average common shares outstanding												17,340,616

See Notes to Unaudited Pro Forma Condensed Combined Financial Statements.

BLUE STAR FOODS CORP AND COASTAL PRIDE COMPANY, INC.

PROFORMA CONDENSED COMBINED INCOME STATEMENT

12 MONTHS ENDED

(UNAUDITED)

	Blue Star Foods Corp Dec. 31, 2018			Coastal Pride Company, Inc Dec. 31, 2018			Adjustments			Adjustments Reference	Pro Forma Combined and Consolidated Dec. 30, 2019

REVENUE, NET	$	32,165,933		$	11,452,000		$	-			$	43,617,933

COST OF REVENUE (including approximately $17,230,000 and $5,850,000 respectively, purchased from related party)		27,227,664			9,891,865			-				37,119,529

GROSS PROFIT		4,938,269			1,560,135			-				6,498,404

COMMISSIONS		133,240			688,265							821,505
SALARIES & WAGES		2,594,677			330,878							2,925,555
SETTLEMENT & WARRANT EXPENSE		769,353										769,353
OTHER OPERATING EXPENSES		2,709,009			245,953			392,954		C,H,K		3,347,916

INCOME (LOSS) FROM OPERATIONS		(1,268,010	)		295,039			(392,954	)			(1,365,925	)

OTHER INCOME								-				-
OTHER EXPENSE					-			-				-
INTEREST EXPENSE		(1,009,106	)		(39,605	)		(28,400	)	B		(1,077,111	)

NET INCOME (LOSS)		(2,277,116	)		255,434			(421,354	)			(2,443,036	)

Dividend on Preferred Stock		16,328			-							16,328

NET INCOME (LOSS) ATTRIBUTABLE TO COMMON SHAREHOLDERS	$	(2,293,444	)	$	255,434		$	(421,354	)		$	(2,459,364	)

Income(Loss) per basic and diluted common share											$	(0.14	)
Basic and fully diluted average common shares outstanding												17,340,616

NOTES AND ASSUMPTIONS TO PROFORMA COMBINED FINANCIAL STATEMENTS

(Unaudited)

(A) To Book Issuance of shares of Common Stock as part of the purchase Price to the Shareholders of Coastal Pride Company Inc.

(B) To Book the issuance of Notes payable to shareholders of Coastal Pride Company, Inc.

(D) To Book Goodwill related to the acquisition price of Coastal Pride Co., Inc.

(E) To Book allocation of purchase price to an intangible asset of Coastal Price Co., Inc.

(F) To Convert Coastal Pride Company, Inc.'s common stock to additional paid-in-capital

(G) To Convert Coastal Pride Company, Inc.'s retained earnings to Additional paid in Capital

(H) To Book Cash Expense for Service provider

(I) To Book advance to the Line of Credit for Cash remuneration paid to the shareholders of Coast Pride Company, Inc.

(J) To Book Inventory valuation step up related to the acquisition of Coast Pride Company, Inc.

(K) To Book Amortization of the Intangible Asset related to the acquisition of Coastal Pride Company, Inc.

1.	Basis of Pro Forma Presentation

On November 26, 2019, we entered into an Agreement and Plan of Merger and Reorganization with Coastal Pride Company, Inc. John Keeler & Co., Inc. (“Purchaser”) and Coastal Pride Seafood, LLC. a Florida limited liability company and newly-formed, wholly-owned subsidiary of the Purchaser (the “Acquisition Subsidiary” and, upon the effective date of the Merger, the “Surviving Company) which merger was consummated on November 26, 2019, (the “Merger”) The unaudited pro forma condensed combined balance sheet at September 30, 2019 combines our historical condensed consolidated balance sheet with the historical condensed balance sheet of Coastal as if the Merger had occurred on that date. The unaudited pro forma condensed combined statements of operations for the nine months ended September 30, 2019 and for the year ended December 31, 2018 combine our historical condensed consolidated statements of operations with the condensed consolidated statements of operations of Coastal as if the Merger had occurred on January 1, 2018. The historical financial information is adjusted in the unaudited pro forma condensed combined financial information to give effect to pro forma events that are: (i) directly attributable to the Acquisition; (ii) factually supportable; and (iii) with respect to the condensed combined statements of operations, expected to have a continuing impact on our combined results.

2.	Preliminary Consideration Transferred

Pursuant to the terms of the Merger Agreement, which was effective November 26, 2019, we paid $3,694,621 in consideration including $394,622 in cash, $500,000 in a five year 4% unsecured promissory note, $210,000 in a three-year convertible 4% promissory note, and the issuance of 1,295,000 shares of our common stock with a fair value on the date of issuance of $2,590,000.

3.	Preliminary Purchase Price Allocation

Under the acquisition method of accounting outlined in ASC 805, the identifiable assets acquired and liabilities assumed in the Acquisition are recorded at their Acquisition-date fair values and are included in the Company’s consolidated financial position. Our unaudited pro forma adjustments are preliminary in nature and based on the estimates of fair value for all assets acquired and liabilities assumed to illustrate the estimated effect of the Merger on our condensed consolidated balance sheet at September 30, 2019. Accordingly, the unaudited pro forma purchase price allocation is subject to further adjustments as additional information becomes available and as additional analyses are performed. The primary areas that are not yet finalized relate to our estimated fair values for inventory and identifiable intangible assets. There can be no assurances that any final valuations will not result in material adjustments to our preliminary estimated purchase price allocation.

The following table summarizes the preliminary purchase price allocation for the assets acquired and liabilities assumed in connection with the Merger:

	Amount			Weighted Average Life (Years)

Tangible Assets Acquired	$	2,983,205
Liabilities Assumed		(1,978,327	)
Inventory Step Up		102,027
Trademarks		1,120,000		20
Non-compete agreements		50,000		4
Customer Relationships		210,000		12.5
Goodwill		1,207,716
		3,694,621

Our unaudited pro forma purchase price allocation includes certain identifiable intangible assets with an estimated fair value of approximately $2,120,000. The fair value of the identifiable intangible assets acquired was estimated using a combination of asset-based and income-based valuation methodologies. The asset-based valuation methodology established a fair value estimate based on the cost of replacing the asset, less amortization from functional use and economic obsolescence, if present and measureable. The income-based valuation methodology utilizes a discounted cash flow technique where the expected future economic benefits of ownership of an asset are discounted back to present value. This valuation technique requires us to make certain assumptions about, including, but not limited to, future operating performance and cash flow, and other such variables which are discounted to present value using a discount rate that reflects the risk factors associated with future cash flow, the characteristics of the assets acquired, and the experience of the acquired business. Such estimates are subject to change, possibly materially, as additional information becomes available and as additional analyses are performed.

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Note 1. Company Overview   Located in Beaufort, South Carolina, Coastal Pride Company., Inc. (the “Company”) has been in business since January of 1992. The Company was formed under the laws of the State of South Carolina. The primary focus of the Company and current source of revenue is importing blue and red swimming crab meat primarily from Indonesia, Philippines, Mexico, Venezuela and China and distributing it in the United States of America under several brand names such as Lubkin’s Coastal Pride, and Lubkin’s First Choice.

Note 2. Basis of Presentation and Summary of Significant Accounting Policies   Basis of Presentation   The accompanying unaudited condensed financial statements have been prepared the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, such interim financial statements do not include all the information and footnotes required by generally accepted accounting principles in the United States (“GAAP”) for complete annual financial statements. The information furnished reflects all adjustments, consisting only of normal recurring items which are, in the opinion of management, necessary in order to make the financial statements not misleading. The balance sheet as of December 31, 2018 has been derived from the Company’s annual financial statements that were audited by an independent registered public accounting firm but does not include all of the information and footnotes required for complete annual financial statements. These financial statements should be read in conjunction with the audited financial statements and notes thereto which are included in this Current Report on Form 8K/A for a broader discussion of our business and the risks inherent in such business. The results of operations for the periods presented are not necessarily indicative of the results to be expected for the full year.   Cash, Restricted Cash and Cash Equivalents   For financial reporting purposes, the Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.   Revenue Recognition   The Company recognizes revenue when products are shipped, the risks of ownership transfer to the customer and collectability is reasonably assured. Revenue is stated net of sales returns and allowances.   Revenue is inclusive of shipping and handling fees and all related costs of shipping and handling related to sales to customers are categorized as cost of revenue.   For the sale of certain third-party products, the Company evaluates whether it is appropriate to recognize revenue based on the gross amount billed to the customers or the net amount earned as revenue share. Generally, when the Company records revenue on a gross basis, the Company is the primary obligor in a transaction, and has also considered other factors, including whether the Company is subject to inventory risk or have latitude in establishing prices. For the nine months ended September 30, 2019 and 2018, the Company has recognized approximately $5,000 and $56,000 of revenue, respectively, on a net basis as the Company acts as an agent for one of its customers.   Income Taxes   The Company assesses its tax positions in accordance with ASC 740, Income Taxes, which provides guidance for financial statement recognition and measurement of uncertain tax positions taken or expected to be taken in a tax return for open tax years (generally a period of three years from the later of each return's due date or the date filed), that remain subject to examination by the Company's major tax jurisdictions. The Company's tax returns for 2014 through 2018 remain subject to examination by the Internal Revenue Service and state taxing authorities.

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 11pt Calibri, Helvetica, Sans-Serif">Note 2.</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif">Summary of Significant Accounting Policies</td></tr> </table>   Basis of Presentation:   The accompanying financial statements of the Company were prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).   Cash, Restricted Cash and Cash Equivalents   For financial reporting purposes, the Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.   Accounts Receivable   Accounts receivable consist of unsecured obligations due from customers under normal trade terms, usually net 30 days. The Company grants credit to its customers based on the Company’s evaluation of a particular customer’s credit worthiness.   Allowances for doubtful accounts are maintained for potential credit losses based on the age of the accounts receivable and the results of the Company’s periodic credit evaluations of its customers’ financial condition. Receivables are written off as uncollectible and deducted from the allowance for doubtful accounts after collection efforts have been deemed to be unsuccessful. Subsequent recoveries are netted against the provision for doubtful accounts expense. The Company generally does not charge interest on receivables.   Receivables are net of estimated allowances for doubtful accounts. They are stated at estimated net realizable value. As of December 31, 2018 and 2017, the Company recorded allowances for doubtful accounts of $16,357 and $5,246, respectively.   Inventories   Substantially all of the Company’s inventory consists of packaged crab meat located in public cold storage facilities and merchandise in transit from suppliers. The cost of inventory is primarily determined using the specific identification method. Inventory is valued at the lower of cost or net realizable value, using the first-in, first-out method.   Merchandise is purchased cost and freight shipping point and becomes the Company’s asset and liability upon leaving the suppliers’ warehouse. The Company had in-transit inventory of approximately $739,044 and $266,334 as of December 31, 2018 and December 31, 2017, respectively.   The Company periodically reviews the value of items in inventory and records an allowance to reduce the carrying value of inventory to the lower of cost or net realizable value based on its assessment of market conditions, inventory turnover and current stock levels. Inventory write-downs are charged to cost of goods sold. The Company did not record an inventory allowance for the years ended December 31, 2018 and December 31, 2017.   Fixed Assets   Fixed assets are stated at cost less accumulated depreciation and are being depreciated using the straight-line method over the estimated useful life of the asset as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 60%">Furniture and fixtures   </td> <td style="width: 2%"> </td> <td style="width: 38%; text-align: right">7 to 10 years</td></tr> <tr style="vertical-align: top"> <td>Computer equipment  </td> <td> </td> <td style="text-align: right">5 years</td></tr> <tr style="vertical-align: top"> <td>Computer Software</td> <td> </td> <td style="text-align: right">3 years</td></tr> </table>   Leasehold improvements are amortized using the straight-line method over the shorter of the expected life of the improvement or the remaining lease term.   The Company capitalizes expenditures for major improvements and additions and expenses those items which do not improve or extend the useful life of the fixed assets.   Revenue Recognition   The Company recognizes revenue when the products are shipped, the risks of ownership transfer to the customer and collectability is reasonably assured. Revenue is stated net of sales returns and allowances.   Revenue is inclusive of shipping and handling fees and all related costs of shipping and handling related to sales to customers are categorized as cost of revenue.   For the sale of certain third-party products, the Company evaluates whether it is appropriate to recognize revenue based on the gross amount billed to the customers or the net amount earned as revenue share. Generally, when the Company records revenue on a gross basis, the Company is the primary obligor in a transaction, and has also considered other factors, including whether the Company is subject to inventory risk or has latitude in establishing prices. For the year ended December 31, 2018, the Company has recognized approximately $93,000 on a net basis as the Company acts as an agent for one of its customers.    Advertising   The Company expenses the costs of advertising as incurred. Advertising expenses which are included in Other Operating Expenses were approximately $2,642 for the year ended December 31, 2018.   Use of Estimates   The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include estimate of income taxes, useful life of fixed assets, and allowance for doubtful accounts.   Customer Concentration   No customer accounted for more than 10% of the Company’s revenues for the year ended December 31, 2018.   Supplier Concentration   The Company had four suppliers who accounted for more than 10% of the Company’s total purchases during the year ended December 31, 2018 as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid; text-align: center">Country</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">% of Total</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 51%">Indonesia</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 45%; text-align: right">39</td> <td style="width: 1%">%</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Mexico</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">30</td> <td>%</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Venezuela</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">20</td> <td>%</td></tr> </table>   The loss of any major supplier could have a material adverse impact on the Company’s results of operations, cash flows and financial position.   Fair Value of Financial Instruments   The Company’s financial instruments include cash, accounts receivable, accounts payable, accrued expenses, and debt obligations. The Company believes the carrying values of its financial instruments approximate their fair values because they are short term in nature or payable on demand.   Income Taxes   The Company assesses its tax positions in accordance with ASC 740, Income Taxes, which provides guidance for financial statement recognition and measurement of uncertain tax positions taken or expected to be taken in a tax return for open tax years (generally a period of three years from the later of each return’s due date or the date filed), that remain subject to examination by the Company’s major tax jurisdictions. The Company’s tax returns for 2014 through 2018 remain subject to examination by the Internal Revenue Service and state taxing authorities.    Tax positions are evaluated in a two-step process. The Company first determines whether it is more likely than not that a tax position will be sustained upon examination. If a tax position meets the more-likely-than-not recognition threshold, it is then measured to determine the amount of benefit to recognize in the financial statements. The tax position is measured as the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. Interest and penalties related to uncertain tax positions, if any, are classified as a component of income tax expense. The Company believes that it does not have any significant uncertain tax positions requiring recognition or measurement in the accompanying financial statements.   Recent Accounting Pronouncements   In February 2016, the FASB issued ASU 2016-02, Leases, which will amend current lease accounting to require lessees to recognize (i) a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis, and (ii) a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. ASU 2016-02 does not significantly change lease accounting requirements applicable to lessors; however, certain changes were made to align, where necessary, lessor accounting with the lessee accounting model. This standard will be effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is currently reviewing the provisions of this ASU to determine if there will be any impact on its results of operations, cash flows or financial condition.   In April 2016, the FASB issued ASU 2016–10 Revenue from Contract with Customers (Topic 606): identifying Performance Obligations and Licensing. The amendments in this Update do not change the core principle of the guidance in Topic 606. Rather, the amendments in this Update clarify the following two aspects of Topic 606: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. Topic 606 includes implementation guidance on (a) contracts with customers to transfer goods and services in exchange for consideration and (b) determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfied at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). The amendments in this Update are intended render more detailed implementation guidance with the expectation to reduce the degree of judgement necessary to comply with Topic 606. The Company is currently reviewing the provisions of this ASU to determine if there will be any impact on its results of operations, cash flows or financial condition.

Note 3. Debt   Working Capital Line of Credit   The Company secured a $2,000,000 working capital line of credit from Regions Bank on June 10, 2013 which is secured by the Company’s trade accounts receivable and inventory and personally guaranteed by the Company’s stockholders. The note was last amended on July 16, 2019 to extend its expiration date through July 16, 2020.   The maximum amount that can be drawn on the line of credit is equal to the lesser of $2,000,000 or the sum of 80% of the aggregate amount of eligible accounts receivable plus 50% of the aggregate amount of eligible inventory not to exceed $1,000,000.   Eligible accounts receivable exclude trade accounts receivable with balances over 90 days, the entire account for any debtor whose balance over 90 days exceeds 25% of the debtor’s total balance and the portion of the accounts of any single debtor which exceeds 20% of the Company’s total accounts receivable balance.   Eligible inventory excludes inventory older than 12 months, inventory not owned by the Company free and clear, and inventory which is obsolete, damaged, or defective.   Eligible accounts receivable and inventory serve as the collateral for the line of credit.   The interest rate is 2.750 percentage points plus the LIBOR index resulting in an initial rate of 5.075% per annum based on a year of 360 days, and is payable monthly. The interest rate was 4.77% at September 30, 2019. Interest was approximately $51,000 and $28,000 for the nine months ending September 30, 2019 and 2018, respectively, all of which was expensed.

Note 4. Commitment and Contingencies   Office lease   The Company leases office space from Janet S. Lubkin for $1,255 per month and from 307, LLC for $580 for seven months and then $750 for five months, both related parties through common family beneficial ownership. The lease with Janet S. Lubkin expires on December 31, 2024. The lease with 307, LLC expires on December 31, 2023and may be renewal for five years with an increased rent clause.   Rental expenses amounted to approximately $18,045 and 16,855 for the nine months ended September 30, 2019 and 2018, respectively.   Legal Contingencies   There are no pending legal proceedings to which the Company is a party for which management believes the ultimate outcome would have a material adverse effect on the Company’s financial position.

Note 5. Related Party Transactions   The Company leases its office spaces from a related party and an entity controlled by officers and stockholders of the Company.   The Working Capital Line of Credit from Regions Bank is backed by personal guarantees from all five Company stockholders.

Note 6. Subsequent Events   On November 26, 2019, the shareholders of Coastal Pride Company, Inc. executed an Agreement and Plan of Merger and Reorganization (“Merger Agreement”) with John Keeler & Co., Inc. (“Purchaser”) and Coastal Pride Seafood, LLC, a Florida limited liability company and newly-formed, wholly-owned subsidiary of the Purchaser (the “Acquisition Subsidiary” and, upon the effective date of the Merger, the “Surviving Company”). Pursuant to the terms of the Merger Agreement, the Company merged with and into the Acquisition Subsidiary, with the Acquisition Subsidiary being the surviving company (the “Merger”).   Pursuant to the terms of the Merger Agreement, the following consideration was paid by the Purchaser:   (i) an aggregate of $394,622 in cash ;   (ii) a five-year 4% promissory note in the principal amount of $500,000 (the “Lubkin Note), issued by the Purchaser to Walter Lubkin Jr. (“Walter Jr.”);   (iii) three-year 4% convertible promissory notes in the aggregate principal amount of $210,000 (collectively, the “Sellers Notes” and together with the Lubkin Note, the “Notes”), issued by the Purchaser to Tracy Lubkin Greco (“Greco”), Walter F. Lubkin III (“Walter III”) and John C. Lubkin (“Lubkin”), pro rata to their ownership of the Company immediately prior to the Merger;   (iii) 500,000 shares of common stock ofBlue Star Foods Corp. issued to Walter Jr.; and   (iii) an aggregate of 795,000 shares of common stock of Blue Star Foods Corp., issued to Greco, Walter III and Lubkin, pro rata to their ownership of the Company immediately prior to the Merger. .   The Notes are subject to a right of offset against the Sellers’ indemnification obligations as described in the Merger Agreement and are subordinate and subject to prior payment of all indebtedness of the Purchaser under the Loan Agreement with ACF Finco I LP , as described below.   Principal and interest under the Lubkin Note are payable quarterly, commencing February 26, 2020, in an amount equal to the lesser of (i) $25,000 and (i) 25% of the Surviving Company’s quarterly earnings before interest, tax, depreciation and amortization.   One-sixth of the principal and interest under the Sellers Notes are payable quarterly commencing on August 26, 2021. The Sellers Notes are convertible into shares of common stock of the Company at the Seller’s option, at any time after the first anniversary of the date of the Note, at the rate of one share for each $2.00 of principal and/or interest so converted.   The Purchaser has the right to prepay the Notes in whole or in part at any time without penalty or premium.   The Merger was accounted for as a “forward merger” and recapitalization since, immediately following the completion of the transaction, the holders of John Keeler & Co., Inc.’s stock will have effective control of Coastal Pride Seafood, LLC.   On November 26, 2019 the Regions line of credit was paid in full, the guarantors were released from their obligation as part of the Merger transaction as described above.

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Basis of Presentation   The accompanying unaudited condensed financial statements have been prepared the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, such interim financial statements do not include all the information and footnotes required by generally accepted accounting principles in the United States (“GAAP”) for complete annual financial statements. The information furnished reflects all adjustments, consisting only of normal recurring items which are, in the opinion of management, necessary in order to make the financial statements not misleading. The balance sheet as of December 31, 2018 has been derived from the Company’s annual financial statements that were audited by an independent registered public accounting firm but does not include all of the information and footnotes required for complete annual financial statements. These financial statements should be read in conjunction with the audited financial statements and notes thereto which are included in this Current Report on Form 8K/A for a broader discussion of our business and the risks inherent in such business. The results of operations for the periods presented are not necessarily indicative of the results to be expected for the full year.

Basis of Presentation:   The accompanying financial statements of the Company were prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

Cash, Restricted Cash and Cash Equivalents   For financial reporting purposes, the Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Cash, Restricted Cash and Cash Equivalents   For financial reporting purposes, the Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Revenue Recognition   The Company recognizes revenue when products are shipped, the risks of ownership transfer to the customer and collectability is reasonably assured. Revenue is stated net of sales returns and allowances.   Revenue is inclusive of shipping and handling fees and all related costs of shipping and handling related to sales to customers are categorized as cost of revenue.   For the sale of certain third-party products, the Company evaluates whether it is appropriate to recognize revenue based on the gross amount billed to the customers or the net amount earned as revenue share. Generally, when the Company records revenue on a gross basis, the Company is the primary obligor in a transaction, and has also considered other factors, including whether the Company is subject to inventory risk or have latitude in establishing prices. For the nine months ended September 30, 2019 and 2018, the Company has recognized approximately $5,000 and $56,000 of revenue, respectively, on a net basis as the Company acts as an agent for one of its customers.

Revenue Recognition   The Company recognizes revenue when the products are shipped, the risks of ownership transfer to the customer and collectability is reasonably assured. Revenue is stated net of sales returns and allowances.   Revenue is inclusive of shipping and handling fees and all related costs of shipping and handling related to sales to customers are categorized as cost of revenue.   For the sale of certain third-party products, the Company evaluates whether it is appropriate to recognize revenue based on the gross amount billed to the customers or the net amount earned as revenue share. Generally, when the Company records revenue on a gross basis, the Company is the primary obligor in a transaction, and has also considered other factors, including whether the Company is subject to inventory risk or has latitude in establishing prices. For the year ended December 31, 2018, the Company has recognized approximately $93,000 on a net basis as the Company acts as an agent for one of its customers.

Income Taxes   The Company assesses its tax positions in accordance with ASC 740, Income Taxes, which provides guidance for financial statement recognition and measurement of uncertain tax positions taken or expected to be taken in a tax return for open tax years (generally a period of three years from the later of each return's due date or the date filed), that remain subject to examination by the Company's major tax jurisdictions. The Company's tax returns for 2014 through 2018 remain subject to examination by the Internal Revenue Service and state taxing authorities.

Income Taxes   The Company assesses its tax positions in accordance with ASC 740, Income Taxes, which provides guidance for financial statement recognition and measurement of uncertain tax positions taken or expected to be taken in a tax return for open tax years (generally a period of three years from the later of each return’s due date or the date filed), that remain subject to examination by the Company’s major tax jurisdictions. The Company’s tax returns for 2014 through 2018 remain subject to examination by the Internal Revenue Service and state taxing authorities.    Tax positions are evaluated in a two-step process. The Company first determines whether it is more likely than not that a tax position will be sustained upon examination. If a tax position meets the more-likely-than-not recognition threshold, it is then measured to determine the amount of benefit to recognize in the financial statements. The tax position is measured as the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. Interest and penalties related to uncertain tax positions, if any, are classified as a component of income tax expense. The Company believes that it does not have any significant uncertain tax positions requiring recognition or measurement in the accompanying financial statements.

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Alternatively, the Company can contribute 1% of the employee's compensation in no more than two out of any five-year period if it notifies the employees in writing of the lower percentage. The Company may also elect to contribute an additional contribution of 2% of compensation for each employee eligible to participate who has at least $5,000 of compensation for the year.

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<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 58px"> Note 6.    </td> <td> Employee Benefit Plan   The Company established a retirement plan under Internal Revenue Code Section 408(p), commonly known as a SIMPLE Retirement Plan, covering substantially all of its employees. All employees with $5,000 in compensation in the prior year are eligible to participate. Employees may make elective contributions to the plan up to $12,500 or $15,500 for those older than 50 years. The Company is required to match the employee’s contribution up to 3% of the employee’s compensation for the year. Alternatively, the Company can contribute 1% of the employee’s compensation in no more than two out of any five-year period if it notifies the employees in writing of the lower percentage. The Company may also elect to contribute an additional contribution of 2% of compensation for each employee eligible to participate who has at least $5,000 of compensation for the year. The Company contributed matching funds to the retirement plan of $19,757 for 2018 and had accrued liabilities for withholding and matching funds payable totaling $27,623 and $11,596 as of December 31, 2018 and 2017, respectively.</td></tr> </table>

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Accounts Receivable   Accounts receivable consist of unsecured obligations due from customers under normal trade terms, usually net 30 days. The Company grants credit to its customers based on the Company’s evaluation of a particular customer’s credit worthiness.   Allowances for doubtful accounts are maintained for potential credit losses based on the age of the accounts receivable and the results of the Company’s periodic credit evaluations of its customers’ financial condition. Receivables are written off as uncollectible and deducted from the allowance for doubtful accounts after collection efforts have been deemed to be unsuccessful. Subsequent recoveries are netted against the provision for doubtful accounts expense. The Company generally does not charge interest on receivables.   Receivables are net of estimated allowances for doubtful accounts. They are stated at estimated net realizable value. As of December 31, 2018 and 2017, the Company recorded allowances for doubtful accounts of $16,357 and $5,246, respectively.

Inventories   Substantially all of the Company’s inventory consists of packaged crab meat located in public cold storage facilities and merchandise in transit from suppliers. The cost of inventory is primarily determined using the specific identification method. Inventory is valued at the lower of cost or net realizable value, using the first-in, first-out method.   Merchandise is purchased cost and freight shipping point and becomes the Company’s asset and liability upon leaving the suppliers’ warehouse. The Company had in-transit inventory of approximately $739,044 and $266,334 as of December 31, 2018 and December 31, 2017, respectively.   The Company periodically reviews the value of items in inventory and records an allowance to reduce the carrying value of inventory to the lower of cost or net realizable value based on its assessment of market conditions, inventory turnover and current stock levels. Inventory write-downs are charged to cost of goods sold. The Company did not record an inventory allowance for the years ended December 31, 2018 and December 31, 2017.

Fixed Assets   Fixed assets are stated at cost less accumulated depreciation and are being depreciated using the straight-line method over the estimated useful life of the asset as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 60%">Furniture and fixtures   </td> <td style="width: 2%"> </td> <td style="width: 38%; text-align: right">7 to 10 years</td></tr> <tr style="vertical-align: top"> <td>Computer equipment  </td> <td> </td> <td style="text-align: right">5 years</td></tr> <tr style="vertical-align: top"> <td>Computer Software</td> <td> </td> <td style="text-align: right">3 years</td></tr> </table>   Leasehold improvements are amortized using the straight-line method over the shorter of the expected life of the improvement or the remaining lease term.   The Company capitalizes expenditures for major improvements and additions and expenses those items which do not improve or extend the useful life of the fixed assets.

Advertising   The Company expenses the costs of advertising as incurred. Advertising expenses which are included in Other Operating Expenses were approximately $2,642 for the year ended December 31, 2018.

Use of Estimates   The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include estimate of income taxes, useful life of fixed assets, and allowance for doubtful accounts.

Customer Concentration   No customer accounted for more than 10% of the Company’s revenues for the year ended December 31, 2018.

Supplier Concentration   The Company had four suppliers who accounted for more than 10% of the Company’s total purchases during the year ended December 31, 2018 as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid; text-align: center">Country</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">% of Total</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 51%">Indonesia</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 45%; text-align: right">39</td> <td style="width: 1%">%</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Mexico</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">30</td> <td>%</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Venezuela</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">20</td> <td>%</td></tr> </table>   The loss of any major supplier could have a material adverse impact on the Company’s results of operations, cash flows and financial position.

Fair Value of Financial Instruments   The Company’s financial instruments include cash, accounts receivable, accounts payable, accrued expenses, and debt obligations. The Company believes the carrying values of its financial instruments approximate their fair values because they are short term in nature or payable on demand.

Recent Accounting Pronouncements   In February 2016, the FASB issued ASU 2016-02, Leases, which will amend current lease accounting to require lessees to recognize (i) a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis, and (ii) a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. ASU 2016-02 does not significantly change lease accounting requirements applicable to lessors; however, certain changes were made to align, where necessary, lessor accounting with the lessee accounting model. This standard will be effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is currently reviewing the provisions of this ASU to determine if there will be any impact on its results of operations, cash flows or financial condition.   In April 2016, the FASB issued ASU 2016–10 Revenue from Contract with Customers (Topic 606): identifying Performance Obligations and Licensing. The amendments in this Update do not change the core principle of the guidance in Topic 606. Rather, the amendments in this Update clarify the following two aspects of Topic 606: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. Topic 606 includes implementation guidance on (a) contracts with customers to transfer goods and services in exchange for consideration and (b) determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfied at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). The amendments in this Update are intended render more detailed implementation guidance with the expectation to reduce the degree of judgement necessary to comply with Topic 606. The Company is currently reviewing the provisions of this ASU to determine if there will be any impact on its results of operations, cash flows or financial condition.

Fixed assets are stated at cost less accumulated depreciation and are being depreciated using the straight-line method over the estimated useful life of the asset as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 60%">Furniture and fixtures   </td> <td style="width: 2%"> </td> <td style="width: 38%; text-align: right">7 to 10 years</td></tr> <tr style="vertical-align: top"> <td>Computer equipment  </td> <td> </td> <td style="text-align: right">5 years</td></tr> <tr style="vertical-align: top"> <td>Computer Software</td> <td> </td> <td style="text-align: right">3 years</td></tr> </table>

The Company had four suppliers who accounted for more than 10% of the Company’s total purchases during the year ended December 31, 2018 as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid; text-align: center">Country</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">% of Total</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 51%">Indonesia</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 45%; text-align: right">39</td> <td style="width: 1%">%</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Mexico</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">30</td> <td>%</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Venezuela</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">20</td> <td>%</td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2018</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2017</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Deferred tax assets:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 65%; padding-left: 10pt">Allowance for doubtful accounts</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 14%; text-align: right">4,253</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 14%; text-align: right">1,364</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">Accrued Commissions/ Bonuses</td> <td> </td> <td> </td> <td style="text-align: right">13,098</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">14,362</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Deferred tax liabilities</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">Tax Depreciation in Excess of Book</td> <td> </td> <td> </td> <td style="text-align: right">(501</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">(1,106</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">Prepaid Insurance</td> <td> </td> <td> </td> <td style="text-align: right">(2,860</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">(2,647</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Change in valuation allowance</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Net deferred tax assets:</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">13,990</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">11,973</td> <td> </td></tr> </table>

On December 2, 2019, Blue Star Foods Corp., a Delaware corporation (the "Company") filed with the Securities and Exchange Commission a Current Report on Form 8-K (the "Form 8-K") to report the acquisition by the Company of Coastal Pride Company, Inc., a South Carolina corporation, and related matters. This Amendment No. 1 on Form 8-K/A is being filed by the Company to amend and restate the original Form 8-K in its entirety, and to supplement the original Form 8-K to include the financial statements and pro forma information required by Item 9.01.

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884364

At December 31, 2018, future minimum lease payments under operating lease agreements are as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 80%">2019</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right">24,060</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>2020</td> <td> </td> <td> </td> <td style="text-align: right">24,060</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>2021</td> <td> </td> <td> </td> <td style="text-align: right">24,060</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>2022</td> <td> </td> <td> </td> <td style="text-align: right">24,060</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>2023</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">24,060</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">120,300</td> <td> </td></tr> </table>

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Lubkin and John C. Lubkin [Member] 4% Convertible Promissory Note [Member] Lubkin Note [Member] Award Type [Axis] After First Anniversary Date [Member] Credit Facility [Axis] Regions Bank [Member] Range [Axis] Maximum [Member] Concentration Risk Benchmark [Axis] Accounts Receivable [Member] Variable Rate [Axis] London Interbank Offered Rate (LIBOR) [Member] Initial Rate [Member] Janet S. Lubkin [Member] Award Date [Axis] Seven Months [Member] Five Months [Member] Concentration Risk Type [Axis] Four Suppliers [Member] Geographical [Axis] Indonesia [Member] Mexico [Member] Venezuela [Member] Property, Plant and Equipment, Type [Axis] Furniture and Fixtures [Member] Minimum [Member] Computer Equipment [Member] Computer Software [Member] Leasehold Improvements [Member] Office Furniture and Equipment [Member] Officers and Stockholders [Member] Plan Name [Axis] SIMPLE Retirement Plan [Member] Document And Entity Information Entity Registrant Name Entity Central Index Key Document Type Document Period End Date Amendment Flag Amendment Description Entity Emerging Growth Company Entity Ex Transition Period Statement [Table] Statement [Line Items] ASSETS CURRENT ASSETS Cash Accounts receivable, net Inventory, net Other current assets and prepaid expense Total current assets FIXED ASSETS, net DEFERRED TAX ASSETS TOTAL ASSETS LIABILITIES AND STOCKHOLDER'S EQUITY CURRENT LIABILITIES Accounts payable and accruals Cash overdraft Working capital line of credit Total current liabilities TOTAL LIABILITIES COMMITMENTS AND CONTINGENCIES STOCKHOLDER'S EQUITY Common stock, $1.00 par value, 100,000 shares authorized; 1,265 shares issued and outstanding as of September 30, 2019, December 31, 2018 and December 31, 2017 respectively Additional paid-in capital Retained earnings TOTAL STOCKHOLDER'S EQUITY TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY Common stock, par value Common stock, shares authorized Common stock, shares issued Common stock, shares outstanding REVENUE, NET COST OF REVENUE GROSS PROFIT OPERATING EXPENSES: COMMISSIONS SALARIES & WAGES OTHER OPERATING EXPENSES TOTAL OPERATING EXPENSES INCOME FROM OPERATIONS OTHER INCOME (EXPENSE) : INTEREST EXPENSE OTHER INCOME TOTAL OTHER INCOME (EXPENSE) INCOME (LOSS) FROM OPERATIONS BEFORE INCOME TAXES PROVISION FOR INCOME TAXES NET INCOME (LOSS) Beginning balance Beginning balance, shares Net Income (Loss) Ending balance Ending balance, shares CASH FLOWS FROM OPERATING ACTIVITIES: Adjustments to reconcile net income (loss) to net cash provided by operating activities: Depreciation of fixed assets Provision for bad debt Changes in operating assets and liabilities: Receivables Inventories Other current assets and prepaid expense Deferred tax asset Accounts payable and accruals Net cash provided by operating activities CASH FLOWS FROM INVESTING ACTIVITIES: Purchases of fixed assets Net cash used in investing activities CASH FLOWS FROM FINANCING ACTIVITIES: Cash Overdraft Repayment from working capital lines of credit, net of proceeds Net cash used in financing activities NET INCREASE IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS BEGINNING OF PERIOD CASH, AND CASH EQUIVALENTS - END OF PERIOD Supplemental Disclosure of Cash Flow Information Cash paid for interest expense Cash paid for income taxes Company Overview Basis of Presentation and Summary of Significant Accounting Policies Fixed Assets Debt Commitment and Contingencies Employee Benefit Plan Income Taxes Related Party Transactions Subsequent Events Basis of Presentation Cash, Restricted Cash and Cash Equivalents Accounts Receivable Inventories Fixed Assets Revenue Recognition Advertising Use of Estimates Customer Concentration Supplier Concentration Fair Value of Financial Instruments Income Taxes Recent Accounting Pronouncements Schedule of Estimated Useful Life of Asset Schedule of Concentration of Risk Schedule of Fixed Assets Schedule of Future Minimum Lease Payments Under Operating Lease Schedule of Income Tax Provision (Benefit) Schedule of Deferred Tax Assets and Liabilities Revenue recognized Allowances for doubtful accounts In-transit inventory Allowance for inventory Advertising expenses Concentration risk percentage Statistical Measurement [Axis] Property plant and equipment useful life Depreciation and amortization expense of fixed assets Total Less: Accumulated depreciation and amortization Fixed assets, net Expiration date Line of credit is equal to the lesser Line of credit, description Aggregate inventory eligible amount Line of credit, interest rate Interest Expenses Interest expenses Leases expense Lease expiration date Lease renewal term 2019 2020 2021 2022 2023 Future minimum lease payments Employee compensation Employees elective contributions description Employees contribution percentage Employer contribution percentage description Employer contribution percenatge EX-101.PRE 10 aagi-20191126_pre.xml XBRL PRESENTATION FILE XML 11 R17.htm IDEA: XBRL DOCUMENT

Basis of Presentation and Summary of Significant Accounting Policies (Policies) - Coastal Pride Company, Inc [Member]

9 Months Ended

12 Months Ended

Sep. 30, 2019

Dec. 31, 2018

Basis of Presentation

Basis of Presentation

Basis of Presentation:

The accompanying financial statements of the Company were prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

Cash, Restricted Cash and Cash Equivalents

Cash, Restricted Cash and Cash Equivalents

For financial reporting purposes, the Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Cash, Restricted Cash and Cash Equivalents

For financial reporting purposes, the Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Accounts Receivable

Accounts Receivable

Inventories

Inventories

Fixed Assets

Fixed Assets

Fixed assets are stated at cost less accumulated depreciation and are being depreciated using the straight-line method over the estimated useful life of the asset as follows:

Furniture and fixtures		7 to 10 years
Computer equipment		5 years
Computer Software		3 years

Leasehold improvements are amortized using the straight-line method over the shorter of the expected life of the improvement or the remaining lease term.

The Company capitalizes expenditures for major improvements and additions and expenses those items which do not improve or extend the useful life of the fixed assets.

Revenue Recognition

Revenue Recognition

Revenue is inclusive of shipping and handling fees and all related costs of shipping and handling related to sales to customers are categorized as cost of revenue.

For the sale of certain third-party products, the Company evaluates whether it is appropriate to recognize revenue based on the gross amount billed to the customers or the net amount earned as revenue share. Generally, when the Company records revenue on a gross basis, the Company is the primary obligor in a transaction, and has also considered other factors, including whether the Company is subject to inventory risk or have latitude in establishing prices. For the nine months ended September 30, 2019 and 2018, the Company has recognized approximately $5,000 and $56,000 of revenue, respectively, on a net basis as the Company acts as an agent for one of its customers.

Revenue Recognition

Revenue is inclusive of shipping and handling fees and all related costs of shipping and handling related to sales to customers are categorized as cost of revenue.

Advertising

Advertising

The Company expenses the costs of advertising as incurred. Advertising expenses which are included in Other Operating Expenses were approximately $2,642 for the year ended December 31, 2018.

Use of Estimates

Use of Estimates

Customer Concentration

Customer Concentration

No customer accounted for more than 10% of the Company’s revenues for the year ended December 31, 2018.

Supplier Concentration

Supplier Concentration

The Company had four suppliers who accounted for more than 10% of the Company’s total purchases during the year ended December 31, 2018 as follows:

Country	% of Total
Indonesia		39	%
Mexico		30	%
Venezuela		20	%

The loss of any major supplier could have a material adverse impact on the Company’s results of operations, cash flows and financial position.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

Income Taxes

Income Taxes

The Company assesses its tax positions in accordance with ASC 740, Income Taxes, which provides guidance for financial statement recognition and measurement of uncertain tax positions taken or expected to be taken in a tax return for open tax years (generally a period of three years from the later of each return's due date or the date filed), that remain subject to examination by the Company's major tax jurisdictions. The Company's tax returns for 2014 through 2018 remain subject to examination by the Internal Revenue Service and state taxing authorities.

Income Taxes

Recent Accounting Pronouncements

Recent Accounting Pronouncements

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Employee Benefit Plan

12 Months Ended

Dec. 31, 2018

Coastal Pride Company, Inc [Member]

Employee Benefit Plan

Note 6.

Employee Benefit Plan

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Commitment and Contingencies (Details Narrative) - Coastal Pride Company, Inc [Member] - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Leases expense	$ 18,045	$ 16,855	$ 22,870
Lease expiration date	Dec. 31, 2023		Dec. 31, 2023
Lease renewal term	5 years		5 years
Seven Months [Member]
Leases expense	$ 580		$ 580
Five Months [Member]
Leases expense	750		$ 750
Janet S. Lubkin [Member]
Leases expense	$ 1,255
Lease expiration date	Dec. 31, 2024

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Income Taxes - Schedule of Income Tax Provision (Benefit) (Details) (10-K) - Coastal Pride Company, Inc [Member] - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Current - Federal			$ 62,839	$ 49,108
Current - State			15,749	8,853
Deferred - Federal			(1,470)	(11,537)
Deferred - State			(545)	(1,878)
Change in valuation allowance
Income tax provision (benefit)		$ 58,887	$ 76,573	$ 44,546

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Condensed Balance Sheet (Parenthetical) - Coastal Pride Company, Inc [Member] - $ / shares	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Common stock, par value	$ 1.00	$ 1.00	$ 1.00
Common stock, shares authorized	100,000	100,000	100,000
Common stock, shares issued	1,265	1,265	1,265
Common stock, shares outstanding	1,265	1,265	1,265

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Summary of Significant Accounting Policies - Schedule of Concentration of Risk (Details) (10-K) - Coastal Pride Company, Inc [Member]	12 Months Ended
	Dec. 31, 2018
Concentration risk percentage	10.00%
Indonesia [Member]
Concentration risk percentage	39.00%
Mexico [Member]
Concentration risk percentage	30.00%
Venezuela [Member]
Concentration risk percentage	20.00%

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Income Taxes (Tables) - Coastal Pride Company, Inc [Member]

12 Months Ended

Dec. 31, 2018

Schedule of Income Tax Provision (Benefit)

Note 7.

Income Taxes

The provision for income taxes for the years ended December 31, 2018 and 2017 consisted of the following:

	2018			2017
Current
Federal	$	62,839		$	49,108
State		15,749			8,853
Deferred
Federal		(1,470	)		(11,537	)
State		(545	)		(1,878	)
Change in valuation allowance		-			-

Income tax provision (benefit)	$	76,573		$	44,546

Schedule of Deferred Tax Assets and Liabilities

	2018			2017
Deferred tax assets:
Allowance for doubtful accounts	$	4,253		$	1,364
Accrued Commissions/ Bonuses		13,098			14,362
Deferred tax liabilities
Tax Depreciation in Excess of Book		(501	)		(1,106	)
Prepaid Insurance		(2,860	)		(2,647	)
Change in valuation allowance		-			-

Net deferred tax assets:	$	13,990		$	11,973

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Condensed Statement of Cash Flows - Coastal Pride Company, Inc [Member] - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income (Loss)	$ (27,693)	$ 193,454	$ 178,861
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation of fixed assets	3,636	6,001	4,888
Provision for bad debt	13,350	13,155	11,111
Changes in operating assets and liabilities:
Receivables	434,147	152,367	(209,471)
Inventories	857,232	(243,144)	(1,014,564)
Other current assets and prepaid expense	(998)	10,122	(39,747)
Deferred tax asset			(1,625)
Accounts payable and accruals	(679,727)	(31,856)	226,842
Net cash provided by operating activities	599,947	100,099	(843,705)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of fixed assets	(7,154)	(4,919)	(4,919)
Net cash used in investing activities	(7,154)	(4,919)	(4,919)
CASH FLOWS FROM FINANCING ACTIVITIES:
Cash Overdraft		(7,982)	(7,982)
Repayment from working capital lines of credit, net of proceeds	(586,215)	(59,439)	884,364
Net cash used in financing activities	(586,215)	(67,421)	876,382
NET INCREASE IN CASH AND CASH EQUIVALENTS	6,578	27,759	27,758
CASH AND CASH EQUIVALENTS BEGINNING OF PERIOD	27,758
CASH, AND CASH EQUIVALENTS - END OF PERIOD	34,336	27,759	27,758
Supplemental Disclosure of Cash Flow Information
Cash paid for interest expense	50,822	28,001	39,605
Cash paid for income taxes	$ 26,700	$ 81,858	$ 78,588

XML 20 R29.htm IDEA: XBRL DOCUMENT

Working Capital Line of Credit (Details Narrative) (10-K) - Coastal Pride Company, Inc [Member] - USD ($)		9 Months Ended		12 Months Ended
	Jun. 10, 2013	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Working capital line of credit		$ 1,091,954		$ 1,678,169	$ 793,805
Line of credit is equal to the lesser		$ 2,000,000		$ 2,000,000
Line of credit, description		The line of credit is equal to the lesser of $2,000,000 or the sum of 80% of the aggregate amount of eligible accounts receivable plus 50% of the aggregate amount of eligible inventory not to exceed $1,000,000.		The line of credit is limited to the lesser of $2,000,000 or the sum of 80% of the aggregate amount of eligible accounts receivable plus 50% of the aggregate amount of eligible inventory not to exceed $1,000,000.
Line of credit, interest rate		4.77%		5.2537%
Interest expenses		$ 50,822	$ 28,001	$ 39,605
London Interbank Offered Rate (LIBOR) [Member]
Line of credit, interest rate		2.75%		2.75%
Initial Rate [Member]
Line of credit, interest rate		5.075%		5.075%
Accounts Receivable [Member]
Line of credit, description		Eligible accounts receivable exclude trade accounts receivable with balances over 90 days, the entire account for any debtor whose balance over 90 days exceeds 25% of the debtor's total balance and the portion of the accounts of any single debtor which exceeds 20% of the Company's total accounts receivable balance.		Eligible accounts receivable exclude trade accounts receivable balances over 90 days, the entire account for any debtor whose balance over 90 days exceeds 25% of the debtor's total balance and the portion of the accounts of any single debtor which exceeds 20% of the Company's total accounts receivable balance.
Maximum [Member]
Aggregate inventory eligible amount		$ 1,000,000		$ 1,000,000
Regions Bank [Member]
Working capital line of credit	$ 2,000,000
Expiration date	Jul. 16, 2020

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Debt (Details Narrative) - Coastal Pride Company, Inc [Member] - USD ($)
9 Months Ended 12 Months Ended

Jun. 10, 2013

Sep. 30, 2019

Sep. 30, 2018

Dec. 31, 2018

Dec. 31, 2017

Working capital line of credit $ 1,091,954 $ 1,678,169 $ 793,805

Line of credit is equal to the lesser $ 2,000,000 $ 2,000,000

Line of credit, description The line of credit is equal to the lesser of $2,000,000 or the sum of 80% of the aggregate amount of eligible accounts receivable plus 50% of the aggregate amount of eligible inventory not to exceed $1,000,000. The line of credit is limited to the lesser of $2,000,000 or the sum of 80% of the aggregate amount of eligible accounts receivable plus 50% of the aggregate amount of eligible inventory not to exceed $1,000,000.

Line of credit, interest rate 4.77% 5.2537%

Interest Expenses $ 50,822 $ 28,001 $ 39,605

London Interbank Offered Rate (LIBOR) [Member]

Line of credit, interest rate 2.75% 2.75%

Initial Rate [Member]

Line of credit, interest rate 5.075% 5.075%

Accounts Receivable [Member]

Line of credit, description Eligible accounts receivable exclude trade accounts receivable with balances over 90 days, the entire account for any debtor whose balance over 90 days exceeds 25% of the debtor's total balance and the portion of the accounts of any single debtor which exceeds 20% of the Company's total accounts receivable balance. Eligible accounts receivable exclude trade accounts receivable balances over 90 days, the entire account for any debtor whose balance over 90 days exceeds 25% of the debtor's total balance and the portion of the accounts of any single debtor which exceeds 20% of the Company's total accounts receivable balance.

Maximum [Member]

Aggregate inventory eligible amount $ 1,000,000 $ 1,000,000

Regions Bank [Member]

Working capital line of credit $ 2,000,000

Expiration date Jul. 16, 2020

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Condensed Balance Sheet - Coastal Pride Company, Inc [Member] - USD ($)

Sep. 30, 2019

Dec. 31, 2018

Dec. 31, 2017

CURRENT ASSETS

Cash $ 34,336 $ 27,758

Accounts receivable, net 1,002,796 1,450,293 1,251,933

Inventory, net 1,389,833 2,247,065 1,232,501

Other current assets and prepaid expense 128,051 127,053 87,306

Total current assets 2,555,016 3,852,169 2,571,740

FIXED ASSETS, net 10,170 6,652 6,621

DEFERRED TAX ASSETS 17,351 17,351 15,726

TOTAL ASSETS 2,582,537 3,876,172 2,594,087

CURRENT LIABILITIES

Accounts payable and accruals 471,909 1,151,636 924,794

Cash overdraft 7,982

Working capital line of credit 1,091,954 1,678,169 793,805

Total current liabilities 1,563,863 2,829,805 1,726,581

TOTAL LIABILITIES 1,563,863 2,829,805 1,726,581

COMMITMENTS AND CONTINGENCIES

STOCKHOLDER'S EQUITY

Common stock, $1.00 par value, 100,000 shares authorized; 1,265 shares issued and outstanding as of September 30, 2019, December 31, 2018 and December 31, 2017 respectively 1,265 1,265 1,265

Additional paid-in capital 110,359 110,359 110,359

Retained earnings 907,050 934,743 755,882

TOTAL STOCKHOLDER'S EQUITY 1,018,674 1,046,367 867,506

TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY $ 2,582,537 $ 3,876,172 $ 2,594,087

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Commitment and Contingencies (Tables)
12 Months Ended

Dec. 31, 2018

Coastal Pride Company, Inc [Member]

Schedule of Future Minimum Lease Payments Under Operating Lease

At December 31, 2018, future minimum lease payments under operating lease agreements are as follows:

2019 24,060

2020 24,060

2021 24,060

2022 24,060

2023 24,060

$ 120,300

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Condensed Statement of Changes in Stockholder's Equity (Parenthetical) - $ / shares

Sep. 30, 2019

Dec. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Coastal Pride Company, Inc [Member]

Common stock, par value $ 1.00 $ 1.00 $ 1.00 $ 1.00

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Subsequent Events
9 Months Ended 12 Months Ended

Sep. 30, 2019

Dec. 31, 2018

Coastal Pride Company, Inc [Member]

Subsequent Events

Note 6. Subsequent Events

On November 26, 2019, the shareholders of Coastal Pride Company, Inc. executed an Agreement and Plan of Merger and Reorganization (“Merger Agreement”) with John Keeler & Co., Inc. (“Purchaser”) and Coastal Pride Seafood, LLC, a Florida limited liability company and newly-formed, wholly-owned subsidiary of the Purchaser (the “Acquisition Subsidiary” and, upon the effective date of the Merger, the “Surviving Company”). Pursuant to the terms of the Merger Agreement, the Company merged with and into the Acquisition Subsidiary, with the Acquisition Subsidiary being the surviving company (the “Merger”).

Pursuant to the terms of the Merger Agreement, the following consideration was paid by the Purchaser:

(i) an aggregate of $394,622 in cash ;

(ii) a five-year 4% promissory note in the principal amount of $500,000 (the “Lubkin Note), issued by the Purchaser to Walter Lubkin Jr. (“Walter Jr.”);

(iii) three-year 4% convertible promissory notes in the aggregate principal amount of $210,000 (collectively, the “Sellers Notes” and together with the Lubkin Note, the “Notes”), issued by the Purchaser to Tracy Lubkin Greco (“Greco”), Walter F. Lubkin III (“Walter III”) and John C. Lubkin (“Lubkin”), pro rata to their ownership of the Company immediately prior to the Merger;

(iii) 500,000 shares of common stock ofBlue Star Foods Corp. issued to Walter Jr.; and

(iii) an aggregate of 795,000 shares of common stock of Blue Star Foods Corp., issued to Greco, Walter III and Lubkin, pro rata to their ownership of the Company immediately prior to the Merger. .

The Notes are subject to a right of offset against the Sellers’ indemnification obligations as described in the Merger Agreement and are subordinate and subject to prior payment of all indebtedness of the Purchaser under the Loan Agreement with ACF Finco I LP , as described below.

Principal and interest under the Lubkin Note are payable quarterly, commencing February 26, 2020, in an amount equal to the lesser of (i) $25,000 and (i) 25% of the Surviving Company’s quarterly earnings before interest, tax, depreciation and amortization.

One-sixth of the principal and interest under the Sellers Notes are payable quarterly commencing on August 26, 2021. The Sellers Notes are convertible into shares of common stock of the Company at the Seller’s option, at any time after the first anniversary of the date of the Note, at the rate of one share for each $2.00 of principal and/or interest so converted.

The Purchaser has the right to prepay the Notes in whole or in part at any time without penalty or premium.

The Merger was accounted for as a “forward merger” and recapitalization since, immediately following the completion of the transaction, the holders of John Keeler & Co., Inc.’s stock will have effective control of Coastal Pride Seafood, LLC.

On November 26, 2019 the Regions line of credit was paid in full, the guarantors were released from their obligation as part of the Merger transaction as described above.

Note 9. Subsequent Events

The Company evaluated its December 31, 2018 financial statements for subsequent events through October 18, 2019, the date the financial statements were available to be issued. The Company is not aware of any other subsequent events which would require recognition or disclosure in the financial statements.

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Commitment and Contingencies
9 Months Ended 12 Months Ended

Sep. 30, 2019

Dec. 31, 2018

Coastal Pride Company, Inc [Member]

Commitment and Contingencies

Note 4. Commitment and Contingencies

Office lease

The Company leases office space from Janet S. Lubkin for $1,255 per month and from 307, LLC for $580 for seven months and then $750 for five months, both related parties through common family beneficial ownership. The lease with Janet S. Lubkin expires on December 31, 2024. The lease with 307, LLC expires on December 31, 2023and may be renewal for five years with an increased rent clause.

Rental expenses amounted to approximately $18,045 and 16,855 for the nine months ended September 30, 2019 and 2018, respectively.

Legal Contingencies

There are no pending legal proceedings to which the Company is a party for which management believes the ultimate outcome would have a material adverse effect on the Company’s financial position.

Note 5. Commitment and Contingencies

Commitment

The Company leases its office space from a related party for $1,255 per month. The lease expires on December 31, 2024. The Company leases its additional office space from an entity controlled by officers and stockholders of the Company for $580 for the first seven months of the year and then $750 for the remaining months. The lease expires on December 31, 2023 and has a one-time renewal option for five years with an increased rent clause.

At December 31, 2018, future minimum lease payments under operating lease agreements are as follows:

2019 24,060

2020 24,060

2021 24,060

2022 24,060

2023 24,060

$ 120,300

Rent expenses amounted to approximately $22,870 for the year ended December 31, 2018.

Legal Contingencies

There are no pending significant legal proceedings to which the Company is a party for which management believes the ultimate outcome would have a material adverse effect on the Company’s financial position.

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Commitment and Contingencies (Details Narrative) (10-K) - Coastal Pride Company, Inc [Member] - USD ($)
9 Months Ended 12 Months Ended

Sep. 30, 2019

Sep. 30, 2018

Dec. 31, 2018

Leases expense $ 18,045 $ 16,855 $ 22,870

Lease expiration date Dec. 31, 2023 Dec. 31, 2023

Lease renewal term 5 years 5 years

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Leases expense $ 580 $ 580

Five Months [Member]

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Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) (10-K) - Coastal Pride Company, Inc [Member] - USD ($)

Dec. 31, 2018

Dec. 31, 2017

Allowance for doubtful accounts $ 4,253 $ 1,364

Accrued Commissions/ Bonuses 13,098 14,362

Tax Depreciation in Excess of Book (501) (1,106)

Prepaid Insurance (2,860) (2,647)

Change in valuation allowance

Net deferred tax assets $ 13,990 $ 11,973

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Company Overview
9 Months Ended 12 Months Ended

Sep. 30, 2019

Dec. 31, 2018

Coastal Pride Company, Inc [Member]

Company Overview

Note 1. Company Overview

Located in Beaufort, South Carolina, Coastal Pride Company., Inc. (the “Company”) has been in business since January of 1992. The Company was formed under the laws of the State of South Carolina. The primary focus of the Company and current source of revenue is importing blue and red swimming crab meat primarily from Indonesia, Philippines, Mexico, Venezuela and China and distributing it in the United States of America under several brand names such as Lubkin’s Coastal Pride, and Lubkin’s First Choice.

Note 1.
Company Overview

Located in Beaufort, South Carolina, Coastal Pride Company, Inc. (the “Company”) has been in business since January of 1992. The Company was formed under the laws of the State of South Carolina. The primary focus of the Company and current source of revenue is importing blue and red swimming crab meat primarily from Indonesia, Philippines, Mexico, Venezuela and China and distributing it in the United States of America under several brand names such as Lubkin’s Coastal Pride, and Lubkin’s First Choice.

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Fixed Assets (Details Narrative) (10-K) - USD ($)
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Sep. 30, 2018

Dec. 31, 2018

Coastal Pride Company, Inc [Member]

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Sep. 30, 2018

Dec. 31, 2018

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Condensed Statement of Operations - Coastal Pride Company, Inc [Member] - USD ($)
9 Months Ended 12 Months Ended

Sep. 30, 2019

Sep. 30, 2018

Dec. 31, 2018

REVENUE, NET $ 7,454,866 $ 8,742,423 $ 11,452,000

COST OF REVENUE 6,724,187 7,437,904 9,891,865

GROSS PROFIT 730,678 1,268,519 1,560,135

OPERATING EXPENSES:

COMMISSIONS 321,600 535,728 688,265

SALARIES & WAGES 214,842 262,590 330,878

OTHER OPERATING EXPENSES 193,191 189,859 245,953

TOTAL OPERATING EXPENSES 729,633 988,177 1,265,096

INCOME FROM OPERATIONS 1,045 280,342 295,039

OTHER INCOME (EXPENSE) :

INTEREST EXPENSE (50,822) (28,001) (39,605)

OTHER INCOME 22,084

TOTAL OTHER INCOME (EXPENSE) (28,738) (28,001) (39,605)

INCOME (LOSS) FROM OPERATIONS BEFORE INCOME TAXES (27,693) 252,341 255,434

PROVISION FOR INCOME TAXES 58,887 76,573

NET INCOME (LOSS) $ (27,693) $ 193,454 $ 178,861

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Employee Benefit Plan (Details Narrative) (10-K) - Coastal Pride Company, Inc [Member] - SIMPLE Retirement Plan [Member] - USD ($)
12 Months Ended

Dec. 31, 2018

Dec. 31, 2017

Employee compensation $ 5,000

Employees elective contributions description Employees may make elective contributions to the plan up to $12,500 or $15,500 for those older than 50 years.

Employees contribution percentage 3.00%

Employer contribution percentage description Alternatively, the Company can contribute 1% of the employee's compensation in no more than two out of any five-year period if it notifies the employees in writing of the lower percentage. The Company may also elect to contribute an additional contribution of 2% of compensation for each employee eligible to participate who has at least $5,000 of compensation for the year.

Employer contribution percenatge 1.00%

Addtional employer contribution percenatge of match 2.00%

Employer matching funds to retirement plan $ 19,757

Accrued liabilities for withholding and matching funds payable $ 27,623 $ 11,596

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Income Taxes
12 Months Ended

Dec. 31, 2018

Coastal Pride Company, Inc [Member]

Income Taxes

Note 7.
Income Taxes

The provision for income taxes for the years ended December 31, 2018 and 2017 consisted of the following:

2018 2017

Current

Federal $ 62,839 $ 49,108

State 15,749 8,853

Deferred

Federal (1,470 ) (11,537 )

State (545 ) (1,878 )

Change in valuation allowance - -

Income tax provision (benefit) $ 76,573 $ 44,546

2018 2017

Deferred tax assets:

Allowance for doubtful accounts $ 4,253 $ 1,364

Accrued Commissions/ Bonuses 13,098 14,362

Deferred tax liabilities

Tax Depreciation in Excess of Book (501 ) (1,106 )

Prepaid Insurance (2,860 ) (2,647 )

Change in valuation allowance - -

Net deferred tax assets: $ 13,990 $ 11,973

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Fixed Assets
12 Months Ended

Dec. 31, 2018

Coastal Pride Company, Inc [Member]

Fixed Assets

Note 3.
Fixed Assets

Fixed assets comprised the following at December 31:

2018 2017

Computer equipment $ 22,514 $ 22,514

Computer Software 16,212 16,212

Leasehold improvements 4,919 -

Office Furniture and Equipment 3,477 3,477

Total 47,122 42,203

Less: Accumulated depreciation and amortization (40,470 ) (35,582 )

Fixed assets, net $ 6,652 $ 6,621

For the year ended December 31, 2018 depreciation and amortization expense of fixed assets totaled approximately $4,888.

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Summary of Significant Accounting Policies (Tables) - Coastal Pride Company, Inc [Member]
12 Months Ended

Dec. 31, 2018

Schedule of Estimated Useful Life of Asset

Fixed assets are stated at cost less accumulated depreciation and are being depreciated using the straight-line method over the estimated useful life of the asset as follows:

Furniture and fixtures 7 to 10 years

Computer equipment 5 years

Computer Software 3 years

Schedule of Concentration of Risk

The Company had four suppliers who accounted for more than 10% of the Company’s total purchases during the year ended December 31, 2018 as follows:

Country % of Total

Indonesia 39 %

Mexico 30 %

Venezuela 20 %

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Commitment and Contingencies - Schedule of Future Minimum Lease Payments Under Operating Lease (Details) (10-K) - Coastal Pride Company, Inc [Member]

Dec. 31, 2018

USD ($)

2019 $ 24,060

2020 24,060

2021 24,060

2022 24,060

2023 24,060

Future minimum lease payments $ 120,300

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Subsequent Events (Details Narrative) - Subsequent Event [Member] - Coastal Pride Company, Inc [Member] - USD ($)

Nov. 26, 2019

Feb. 26, 2020

After First Anniversary Date [Member]

Debt conversion price $ 2.00

Lubkin Note [Member]

Debt principal amount $ 25,000

Interest rate 25.00%

Merger Agreement [Member] | Walter Lubkin Jr [Member]

Number of shares issued 500,000

Merger Agreement [Member] | Tracy Lubkin Greco, Walter F. Lubkin and John C. Lubkin [Member]

Number of shares issued 795,000

Merger Agreement [Member] | Tracy Lubkin Greco, Walter F. Lubkin and John C. Lubkin [Member] | 4% Convertible Promissory Note [Member]

Debt principal amount $ 210,000

Merger Agreement [Member] | John Keeler & Co., Inc [Member]

Cash acquired for purchase $ 394,622

Merger Agreement [Member] | John Keeler & Co., Inc [Member] | Walter Lubkin Jr [Member] | 4% Promissory Note [Member]

Debt term 5 years

Debt principal amount $ 500,000

Merger Agreement [Member] | John Keeler & Co., Inc [Member] | Tracy Lubkin Greco, Walter F. Lubkin and John C. Lubkin [Member] | 4% Convertible Promissory Note [Member]

Debt term 3 years

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Fixed Assets (Tables)
12 Months Ended

Dec. 31, 2018

Coastal Pride Company, Inc [Member]

Schedule of Fixed Assets

Note 3.
Fixed Assets

Fixed assets comprised the following at December 31:

2018 2017

Computer equipment $ 22,514 $ 22,514

Computer Software 16,212 16,212

Leasehold improvements 4,919 -

Office Furniture and Equipment 3,477 3,477

Total 47,122 42,203

Less: Accumulated depreciation and amortization (40,470 ) (35,582 )

Fixed assets, net $ 6,652 $ 6,621

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Related Party Transactions
9 Months Ended 12 Months Ended

Sep. 30, 2019

Dec. 31, 2018

Coastal Pride Company, Inc [Member]

Related Party Transactions

Note 5. Related Party Transactions

The Company leases its office spaces from a related party and an entity controlled by officers and stockholders of the Company.

The Working Capital Line of Credit from Regions Bank is backed by personal guarantees from all five Company stockholders.

Note 8. Related Party Transactions

The Company leases its office spaces from a related party and an entity controlled by officers and stockholders of the Company.

The working capital line of credit from Regions Bank is backed by personal guarantees from all five Company stockholders.

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Debt
9 Months Ended 12 Months Ended

Sep. 30, 2019

Dec. 31, 2018

Coastal Pride Company, Inc [Member]

Debt

Note 3. Debt

Working Capital Line of Credit

The Company secured a $2,000,000 working capital line of credit from Regions Bank on June 10, 2013 which is secured by the Company’s trade accounts receivable and inventory and personally guaranteed by the Company’s stockholders. The note was last amended on July 16, 2019 to extend its expiration date through July 16, 2020.

The maximum amount that can be drawn on the line of credit is equal to the lesser of $2,000,000 or the sum of 80% of the aggregate amount of eligible accounts receivable plus 50% of the aggregate amount of eligible inventory not to exceed $1,000,000.

Eligible accounts receivable exclude trade accounts receivable with balances over 90 days, the entire account for any debtor whose balance over 90 days exceeds 25% of the debtor’s total balance and the portion of the accounts of any single debtor which exceeds 20% of the Company’s total accounts receivable balance.

Eligible inventory excludes inventory older than 12 months, inventory not owned by the Company free and clear, and inventory which is obsolete, damaged, or defective.

Eligible accounts receivable and inventory serve as the collateral for the line of credit.

The interest rate is 2.750 percentage points plus the LIBOR index resulting in an initial rate of 5.075% per annum based on a year of 360 days, and is payable monthly. The interest rate was 4.77% at September 30, 2019. Interest was approximately $51,000 and $28,000 for the nine months ending September 30, 2019 and 2018, respectively, all of which was expensed.

Note 4. Working Capital Line of Credit

The Company secured a $2,000,000 working capital line of credit from Regions Bank on June 10, 2013. The note was last renewed on July 16, 2019 extending its expiration date through July 16, 2020. The note is secured by the Company’s trade accounts receivable and inventory and has been guaranteed by certain key employees of the Company.

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Eligible accounts receivable exclude trade accounts receivable balances over 90 days, the entire account for any debtor whose balance over 90 days exceeds 25% of the debtor’s total balance and the portion of the accounts of any single debtor which exceeds 20% of the Company’s total accounts receivable balance.

Eligible inventory excludes inventory older than 12 months, inventory not owned by the Company free and clear, and inventory which is obsolete, damaged, or defective.

The eligible accounts receivable and inventory as defined above serve as the collateral for the line of credit.

Interest is charged at 2.750 percentage points plus the LIBOR index resulting in an initial rate of 5.075% per annum based on a year of 360 days, and is payable monthly. The interest rate was 5.25375% at December 31, 2018. Interest on the Regions Bank line of credit was $39,605 for 2018, all of which was expensed.

The working capital line of credit from Regions Bank is backed by personal guarantees from all five Company stockholders.

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Document and Entity Information
9 Months Ended

Sep. 30, 2019

Document And Entity Information

Entity Registrant Name Blue Star Foods Corp.

Entity Central Index Key 0001730773

Document Type 8-K/A

Document Period End Date Nov. 26, 2019

Amendment Flag true

Amendment Description On December 2, 2019, Blue Star Foods Corp., a Delaware corporation (the "Company") filed with the Securities and Exchange Commission a Current Report on Form 8-K (the "Form 8-K") to report the acquisition by the Company of Coastal Pride Company, Inc., a South Carolina corporation, and related matters. This Amendment No. 1 on Form 8-K/A is being filed by the Company to amend and restate the original Form 8-K in its entirety, and to supplement the original Form 8-K to include the financial statements and pro forma information required by Item 9.01.

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Fixed Assets - Schedule of Fixed Assets (Details) (10-K) - Coastal Pride Company, Inc [Member] - USD ($)

Sep. 30, 2019

Dec. 31, 2018

Dec. 31, 2017

Total $ 47,122 $ 42,203

Less: Accumulated depreciation and amortization (40,470) (35,582)

Fixed assets, net $ 10,170 6,652 6,621

Computer Equipment [Member]

Total 22,514 22,514

Computer Software [Member]

Total 16,212 16,212

Leasehold Improvements [Member]

Total 4,919

Office Furniture and Equipment [Member]

Total $ 3,477 $ 3,477

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Summary of Significant Accounting Policies (Details Narrative) (10-K) - Coastal Pride Company, Inc [Member] - USD ($)
9 Months Ended 12 Months Ended

Sep. 30, 2019

Sep. 30, 2018

Dec. 31, 2018

Dec. 31, 2017

Allowances for doubtful accounts $ 16,357 $ 5,246

In-transit inventory 739,044 266,334

Allowance for inventory

Revenue recognized $ 5,000 $ 56,000 93,000

Advertising expenses $ 2,642

Concentration risk percentage 10.00%

Four Suppliers [Member]

Concentration risk percentage 10.00%

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Condensed Statement of Changes in Stockholder's Equity - Coastal Pride Company, Inc [Member] - USD ($)

Common Stock [Member]

Additional Paid-in Capital [Member]

Retained Earnings [Member]

Stockholders' Equity [Member]

Beginning balance at Dec. 31, 2017 $ 1,265 $ 110,359 $ 755,882 $ 867,506

Beginning balance, shares at Dec. 31, 2017 1,265

Net Income (Loss) 193,454 193,454

Ending balance at Sep. 30, 2018 $ 1,265 110,359 949,336 1,060,960

Ending balance, shares at Sep. 30, 2018 1,265

Beginning balance at Dec. 31, 2017 $ 1,265 110,359 755,882 867,506

Beginning balance, shares at Dec. 31, 2017 1,265

Net Income (Loss) 178,861 178,861

Ending balance at Dec. 31, 2018 $ 1,265 110,359 934,743 1,046,367

Ending balance, shares at Dec. 31, 2018 1,265

Net Income (Loss) (27,693) (27,693)

Ending balance at Sep. 30, 2019 $ 1,265 $ 110,359 $ 907,050 $ 1,018,674

Ending balance, shares at Sep. 30, 2019 1,265

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Basis of Presentation and Summary of Significant Accounting Policies
9 Months Ended 12 Months Ended

Sep. 30, 2019

Dec. 31, 2018

Coastal Pride Company, Inc [Member]

Basis of Presentation and Summary of Significant Accounting Policies

Note 2. Basis of Presentation and Summary of Significant Accounting Policies

Basis of Presentation

The accompanying unaudited condensed financial statements have been prepared the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, such interim financial statements do not include all the information and footnotes required by generally accepted accounting principles in the United States (“GAAP”) for complete annual financial statements. The information furnished reflects all adjustments, consisting only of normal recurring items which are, in the opinion of management, necessary in order to make the financial statements not misleading. The balance sheet as of December 31, 2018 has been derived from the Company’s annual financial statements that were audited by an independent registered public accounting firm but does not include all of the information and footnotes required for complete annual financial statements. These financial statements should be read in conjunction with the audited financial statements and notes thereto which are included in this Current Report on Form 8K/A for a broader discussion of our business and the risks inherent in such business. The results of operations for the periods presented are not necessarily indicative of the results to be expected for the full year.

Cash, Restricted Cash and Cash Equivalents

For financial reporting purposes, the Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Revenue Recognition

The Company recognizes revenue when products are shipped, the risks of ownership transfer to the customer and collectability is reasonably assured. Revenue is stated net of sales returns and allowances.

Revenue is inclusive of shipping and handling fees and all related costs of shipping and handling related to sales to customers are categorized as cost of revenue.

For the sale of certain third-party products, the Company evaluates whether it is appropriate to recognize revenue based on the gross amount billed to the customers or the net amount earned as revenue share. Generally, when the Company records revenue on a gross basis, the Company is the primary obligor in a transaction, and has also considered other factors, including whether the Company is subject to inventory risk or have latitude in establishing prices. For the nine months ended September 30, 2019 and 2018, the Company has recognized approximately $5,000 and $56,000 of revenue, respectively, on a net basis as the Company acts as an agent for one of its customers.

Income Taxes

The Company assesses its tax positions in accordance with ASC 740, Income Taxes, which provides guidance for financial statement recognition and measurement of uncertain tax positions taken or expected to be taken in a tax return for open tax years (generally a period of three years from the later of each return's due date or the date filed), that remain subject to examination by the Company's major tax jurisdictions. The Company's tax returns for 2014 through 2018 remain subject to examination by the Internal Revenue Service and state taxing authorities.

Note 2. Summary of Significant Accounting Policies

Basis of Presentation:

The accompanying financial statements of the Company were prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

Cash, Restricted Cash and Cash Equivalents

For financial reporting purposes, the Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Accounts Receivable

Accounts receivable consist of unsecured obligations due from customers under normal trade terms, usually net 30 days. The Company grants credit to its customers based on the Company’s evaluation of a particular customer’s credit worthiness.

Allowances for doubtful accounts are maintained for potential credit losses based on the age of the accounts receivable and the results of the Company’s periodic credit evaluations of its customers’ financial condition. Receivables are written off as uncollectible and deducted from the allowance for doubtful accounts after collection efforts have been deemed to be unsuccessful. Subsequent recoveries are netted against the provision for doubtful accounts expense. The Company generally does not charge interest on receivables.

Receivables are net of estimated allowances for doubtful accounts. They are stated at estimated net realizable value. As of December 31, 2018 and 2017, the Company recorded allowances for doubtful accounts of $16,357 and $5,246, respectively.

Inventories

Substantially all of the Company’s inventory consists of packaged crab meat located in public cold storage facilities and merchandise in transit from suppliers. The cost of inventory is primarily determined using the specific identification method. Inventory is valued at the lower of cost or net realizable value, using the first-in, first-out method.

Merchandise is purchased cost and freight shipping point and becomes the Company’s asset and liability upon leaving the suppliers’ warehouse. The Company had in-transit inventory of approximately $739,044 and $266,334 as of December 31, 2018 and December 31, 2017, respectively.

The Company periodically reviews the value of items in inventory and records an allowance to reduce the carrying value of inventory to the lower of cost or net realizable value based on its assessment of market conditions, inventory turnover and current stock levels. Inventory write-downs are charged to cost of goods sold. The Company did not record an inventory allowance for the years ended December 31, 2018 and December 31, 2017.

Fixed Assets

Fixed assets are stated at cost less accumulated depreciation and are being depreciated using the straight-line method over the estimated useful life of the asset as follows:

Furniture and fixtures 7 to 10 years

Computer equipment 5 years

Computer Software 3 years

Leasehold improvements are amortized using the straight-line method over the shorter of the expected life of the improvement or the remaining lease term.

The Company capitalizes expenditures for major improvements and additions and expenses those items which do not improve or extend the useful life of the fixed assets.

Revenue Recognition

The Company recognizes revenue when the products are shipped, the risks of ownership transfer to the customer and collectability is reasonably assured. Revenue is stated net of sales returns and allowances.

Revenue is inclusive of shipping and handling fees and all related costs of shipping and handling related to sales to customers are categorized as cost of revenue.

For the sale of certain third-party products, the Company evaluates whether it is appropriate to recognize revenue based on the gross amount billed to the customers or the net amount earned as revenue share. Generally, when the Company records revenue on a gross basis, the Company is the primary obligor in a transaction, and has also considered other factors, including whether the Company is subject to inventory risk or has latitude in establishing prices. For the year ended December 31, 2018, the Company has recognized approximately $93,000 on a net basis as the Company acts as an agent for one of its customers.



Advertising

The Company expenses the costs of advertising as incurred. Advertising expenses which are included in Other Operating Expenses were approximately $2,642 for the year ended December 31, 2018.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include estimate of income taxes, useful life of fixed assets, and allowance for doubtful accounts.

Customer Concentration

No customer accounted for more than 10% of the Company’s revenues for the year ended December 31, 2018.

Supplier Concentration

The Company had four suppliers who accounted for more than 10% of the Company’s total purchases during the year ended December 31, 2018 as follows:

Country % of Total

Indonesia 39 %

Mexico 30 %

Venezuela 20 %

The loss of any major supplier could have a material adverse impact on the Company’s results of operations, cash flows and financial position.

Fair Value of Financial Instruments

The Company’s financial instruments include cash, accounts receivable, accounts payable, accrued expenses, and debt obligations. The Company believes the carrying values of its financial instruments approximate their fair values because they are short term in nature or payable on demand.

Income Taxes

The Company assesses its tax positions in accordance with ASC 740, Income Taxes, which provides guidance for financial statement recognition and measurement of uncertain tax positions taken or expected to be taken in a tax return for open tax years (generally a period of three years from the later of each return’s due date or the date filed), that remain subject to examination by the Company’s major tax jurisdictions. The Company’s tax returns for 2014 through 2018 remain subject to examination by the Internal Revenue Service and state taxing authorities.



Tax positions are evaluated in a two-step process. The Company first determines whether it is more likely than not that a tax position will be sustained upon examination. If a tax position meets the more-likely-than-not recognition threshold, it is then measured to determine the amount of benefit to recognize in the financial statements. The tax position is measured as the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. Interest and penalties related to uncertain tax positions, if any, are classified as a component of income tax expense. The Company believes that it does not have any significant uncertain tax positions requiring recognition or measurement in the accompanying financial statements.

Recent Accounting Pronouncements

In February 2016, the FASB issued ASU 2016-02, Leases, which will amend current lease accounting to require lessees to recognize (i) a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis, and (ii) a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. ASU 2016-02 does not significantly change lease accounting requirements applicable to lessors; however, certain changes were made to align, where necessary, lessor accounting with the lessee accounting model. This standard will be effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is currently reviewing the provisions of this ASU to determine if there will be any impact on its results of operations, cash flows or financial condition.

In April 2016, the FASB issued ASU 2016–10 Revenue from Contract with Customers (Topic 606): identifying Performance Obligations and Licensing. The amendments in this Update do not change the core principle of the guidance in Topic 606. Rather, the amendments in this Update clarify the following two aspects of Topic 606: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. Topic 606 includes implementation guidance on (a) contracts with customers to transfer goods and services in exchange for consideration and (b) determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfied at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). The amendments in this Update are intended render more detailed implementation guidance with the expectation to reduce the degree of judgement necessary to comply with Topic 606. The Company is currently reviewing the provisions of this ASU to determine if there will be any impact on its results of operations, cash flows or financial condition.

X

- Definition
The entire disclosure for the basis of presentation and significant accounting policies concepts. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS). Accounting policies describe all significant accounting policies of the reporting entity.
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-Name Accounting Standards Codification
-Topic 235
-URI http://asc.fasb.org/topic&trid=2122369
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Condensed Balance Sheet - Coastal Pride Company, Inc [Member] - USD ($)	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
CURRENT ASSETS
Cash	$ 34,336	$ 27,758
Accounts receivable, net	1,002,796	1,450,293	1,251,933
Inventory, net	1,389,833	2,247,065	1,232,501
Other current assets and prepaid expense	128,051	127,053	87,306
Total current assets	2,555,016	3,852,169	2,571,740
FIXED ASSETS, net	10,170	6,652	6,621
DEFERRED TAX ASSETS	17,351	17,351	15,726
TOTAL ASSETS	2,582,537	3,876,172	2,594,087
CURRENT LIABILITIES
Accounts payable and accruals	471,909	1,151,636	924,794
Cash overdraft			7,982
Working capital line of credit	1,091,954	1,678,169	793,805
Total current liabilities	1,563,863	2,829,805	1,726,581
TOTAL LIABILITIES	1,563,863	2,829,805	1,726,581
COMMITMENTS AND CONTINGENCIES
STOCKHOLDER'S EQUITY
Common stock, $1.00 par value, 100,000 shares authorized; 1,265 shares issued and outstanding as of September 30, 2019, December 31, 2018 and December 31, 2017 respectively	1,265	1,265	1,265
Additional paid-in capital	110,359	110,359	110,359
Retained earnings	907,050	934,743	755,882
TOTAL STOCKHOLDER'S EQUITY	1,018,674	1,046,367	867,506
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY	$ 2,582,537	$ 3,876,172	$ 2,594,087

Summary of Significant Accounting Policies - Schedule of Estimated Useful Life of Asset (Details) (10-K) - Coastal Pride Company, Inc [Member]	12 Months Ended
	Dec. 31, 2018
Furniture and Fixtures [Member] \| Minimum [Member]
Property plant and equipment useful life	7 years
Furniture and Fixtures [Member] \| Maximum [Member]
Property plant and equipment useful life	10 years
Computer Equipment [Member]
Property plant and equipment useful life	5 years
Computer Software [Member]
Property plant and equipment useful life	3 years

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) (10-K) - Coastal Pride Company, Inc [Member] - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Allowance for doubtful accounts	$ 4,253	$ 1,364
Accrued Commissions/ Bonuses	13,098	14,362
Tax Depreciation in Excess of Book	(501)	(1,106)
Prepaid Insurance	(2,860)	(2,647)
Change in valuation allowance
Net deferred tax assets	$ 13,990	$ 11,973

Fixed Assets (Details Narrative) (10-K) - USD ($)	9 Months Ended		12 Months Ended
Fixed Assets (Details Narrative) (10-K) - USD ($)	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Coastal Pride Company, Inc [Member]
Depreciation and amortization expense of fixed assets	$ 3,636	$ 6,001	$ 4,888

Employee Benefit Plan (Details Narrative) (10-K) - Coastal Pride Company, Inc [Member] - SIMPLE Retirement Plan [Member] - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Employee compensation	$ 5,000
Employees elective contributions description	Employees may make elective contributions to the plan up to $12,500 or $15,500 for those older than 50 years.
Employees contribution percentage	3.00%
Employer contribution percentage description	Alternatively, the Company can contribute 1% of the employee's compensation in no more than two out of any five-year period if it notifies the employees in writing of the lower percentage. The Company may also elect to contribute an additional contribution of 2% of compensation for each employee eligible to participate who has at least $5,000 of compensation for the year.
Employer contribution percenatge	1.00%
Addtional employer contribution percenatge of match	2.00%
Employer matching funds to retirement plan	$ 19,757
Accrued liabilities for withholding and matching funds payable	$ 27,623	$ 11,596

Commitment and Contingencies - Schedule of Future Minimum Lease Payments Under Operating Lease (Details) (10-K) - Coastal Pride Company, Inc [Member]	Dec. 31, 2018 USD ($)
2019	$ 24,060
2020	24,060
2021	24,060
2022	24,060
2023	24,060
Future minimum lease payments	$ 120,300

Subsequent Events (Details Narrative) - Subsequent Event [Member] - Coastal Pride Company, Inc [Member] - USD ($)	Nov. 26, 2019	Feb. 26, 2020
After First Anniversary Date [Member]
Debt conversion price	$ 2.00
Lubkin Note [Member]
Debt principal amount		$ 25,000
Interest rate		25.00%
Merger Agreement [Member] \| Walter Lubkin Jr [Member]
Number of shares issued	500,000
Merger Agreement [Member] \| Tracy Lubkin Greco, Walter F. Lubkin and John C. Lubkin [Member]
Number of shares issued	795,000
Merger Agreement [Member] \| Tracy Lubkin Greco, Walter F. Lubkin and John C. Lubkin [Member] \| 4% Convertible Promissory Note [Member]
Debt principal amount	$ 210,000
Merger Agreement [Member] \| John Keeler & Co., Inc [Member]
Cash acquired for purchase	$ 394,622
Merger Agreement [Member] \| John Keeler & Co., Inc [Member] \| Walter Lubkin Jr [Member] \| 4% Promissory Note [Member]
Debt term	5 years
Debt principal amount	$ 500,000
Merger Agreement [Member] \| John Keeler & Co., Inc [Member] \| Tracy Lubkin Greco, Walter F. Lubkin and John C. Lubkin [Member] \| 4% Convertible Promissory Note [Member]
Debt term	3 years

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2019
Document And Entity Information
Entity Registrant Name	Blue Star Foods Corp.
Entity Central Index Key	0001730773
Document Type	8-K/A
Document Period End Date	Nov. 26, 2019
Amendment Flag	true
Amendment Description	On December 2, 2019, Blue Star Foods Corp., a Delaware corporation (the "Company") filed with the Securities and Exchange Commission a Current Report on Form 8-K (the "Form 8-K") to report the acquisition by the Company of Coastal Pride Company, Inc., a South Carolina corporation, and related matters. This Amendment No. 1 on Form 8-K/A is being filed by the Company to amend and restate the original Form 8-K in its entirety, and to supplement the original Form 8-K to include the financial statements and pro forma information required by Item 9.01.
Entity Emerging Growth Company	true
Entity Ex Transition Period	false

Fixed Assets - Schedule of Fixed Assets (Details) (10-K) - Coastal Pride Company, Inc [Member] - USD ($)	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Total		$ 47,122	$ 42,203
Less: Accumulated depreciation and amortization		(40,470)	(35,582)
Fixed assets, net	$ 10,170	6,652	6,621
Computer Equipment [Member]
Total		22,514	22,514
Computer Software [Member]
Total		16,212	16,212
Leasehold Improvements [Member]
Total		4,919
Office Furniture and Equipment [Member]
Total		$ 3,477	$ 3,477

Condensed Statement of Changes in Stockholder's Equity - Coastal Pride Company, Inc [Member] - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Stockholders' Equity [Member]
Beginning balance at Dec. 31, 2017	$ 1,265	$ 110,359	$ 755,882	$ 867,506
Beginning balance, shares at Dec. 31, 2017	1,265
Net Income (Loss)			193,454	193,454
Ending balance at Sep. 30, 2018	$ 1,265	110,359	949,336	1,060,960
Ending balance, shares at Sep. 30, 2018	1,265
Beginning balance at Dec. 31, 2017	$ 1,265	110,359	755,882	867,506
Beginning balance, shares at Dec. 31, 2017	1,265
Net Income (Loss)			178,861	178,861
Ending balance at Dec. 31, 2018	$ 1,265	110,359	934,743	1,046,367
Ending balance, shares at Dec. 31, 2018	1,265
Net Income (Loss)			(27,693)	(27,693)
Ending balance at Sep. 30, 2019	$ 1,265	$ 110,359	$ 907,050	$ 1,018,674
Ending balance, shares at Sep. 30, 2019	1,265