Quarterly report pursuant to Section 13 or 15(d)

COST OF GOODS SOLD

COST OF GOODS SOLD	3 Months Ended
Jan. 31, 2024
Compensation Related Costs [Abstract]
COST OF GOODS SOLD	NOTE 3 – COST OF GOODS SOLD Our Cost of goods sold includes the cost of materials and related direct costs. With respect to sales made through the Company’s sales agents distribution network, we include in our costs of goods sold commissions paid to agents for the specific sales they make. Without using agents, we would not be eligible to participate in the Request for Proposals (“RFP”) for these sales on which we incur commission costs. All other sales-related expenses, including those related to unsuccessful bids, are included in selling, general and administrative costs. As a component of Cost of Goods Sold, sales commission in the 3 months period ended January 31, 2024 was $293,184 compared to $505,376 for the 3 months period ended January 31, 2023.

COST OF GOODS SOLD

3 Months Ended

Jan. 31, 2024

NOTE 3 – COST OF GOODS SOLD

Our Cost of goods sold includes the cost of materials and related direct costs. With respect to sales made through the Company’s sales agents distribution network, we include in our costs of goods sold commissions paid to agents for the specific sales they make. Without using agents, we would not be eligible to participate in the Request for Proposals (“RFP”) for these sales on which we incur commission costs. All other sales-related expenses, including those related to unsuccessful bids, are included in selling, general and administrative costs. As a component of Cost of Goods Sold, sales commission in the 3 months period ended January 31, 2024 was $293,184 compared to $505,376 for the 3 months period ended January 31, 2023.