Quarterly report [Sections 13 or 15(d)]

SCHEDULE OF SEGMENT REPORTING INFORMATION (Details)

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SCHEDULE OF SEGMENT REPORTING INFORMATION (Details) - USD ($)
 3 Months Ended 12 Months Ended
Jan. 31, 2025
Jan. 31, 2024
Oct. 31, 2024
Segment Reporting Information [Line Items]      
Net Revenues $ 5,209,715 $ 4,461,191  
Cost of Revenues 1,781,245 1,374,455  
Gross Profit 3,428,470 3,086,736  
Research & Development 543,126 485,977  
Selling, General & Administrative 2,223,322 2,045,375  
Total Operating Expenses 2,766,448 2,531,352  
INCOME FROM OPERATIONS 662,022 555,384  
Other Income      
Other Income 78,667 35,020  
Interest Income 194,171 192,540  
Total Other Income 272,838 227,560  
INCOME BEFORE INCOME TAX EXPENSE 934,860 782,944  
Income Tax (Expense) Benefit      
Current Tax (Expense) Benefit (48,874) 34,015  
Deferred Tax Benefit (Expense) 26,989 (187,071)  
Total Income Tax (Expense) (21,885) (153,056)  
NET INCOME 912,975 629,888 $ 629,888
Supplemental Disclosures      
Total Assets 56,897,298   57,544,544
Total Liabilities 3,784,241   $ 4,416,021
Depreciation and Amortization 205,646 173,292  
Segment Reporting [Member]      
Segment Reporting Information [Line Items]      
Net Revenues 5,209,715 4,461,191  
Cost of Revenues 1,781,245 1,374,455  
Gross Profit 3,428,470 3,086,736  
Research & Development 543,126 485,977  
Selling, General & Administrative 2,223,322 2,045,375  
Total Operating Expenses 2,766,448 2,531,352  
INCOME FROM OPERATIONS 662,022 555,384  
Other Income      
Other Income 78,667 35,020  
Interest Income 194,171 192,540  
Total Other Income 272,838 227,560  
INCOME BEFORE INCOME TAX EXPENSE 934,860 782,944  
Income Tax (Expense) Benefit      
Current Tax (Expense) Benefit (48,874) 34,015  
Deferred Tax Benefit (Expense) 26,989 (187,071)  
Total Income Tax (Expense) (21,885) (153,056)  
NET INCOME 912,975 629,888  
Supplemental Disclosures      
Total Assets 56,897,298 53,012,943  
Total Liabilities 3,784,241 2,863,265  
Intercompany sales that are not included in Net Revenues shown above 1,255,896 1,271,724  
Depreciation and Amortization 333,405 190,538  
Purchases of Long-lived Assets 128,108 162,476  
Marine Technology Products Business [Member]      
Segment Reporting Information [Line Items]      
Net Revenues 2,275,809 3,542,766  
Marine Technology Products Business [Member] | Segment Reporting [Member]      
Segment Reporting Information [Line Items]      
Net Revenues 2,275,809 3,542,766  
Cost of Revenues 612,168 973,880  
Gross Profit 1,663,641 2,568,886  
Research & Development 405,812 461,375  
Selling, General & Administrative 565,864 835,391  
Total Operating Expenses 971,676 1,296,766  
INCOME FROM OPERATIONS 691,965 1,272,120  
Other Income      
Other Income 5,846 20,306  
Interest Income 155,313 135,731  
Total Other Income 161,159 156,037  
INCOME BEFORE INCOME TAX EXPENSE 853,124 1,428,157  
Income Tax (Expense) Benefit      
Current Tax (Expense) Benefit (48,874) (35,540)  
Deferred Tax Benefit (Expense) 27,328  
Total Income Tax (Expense) (48,874) (8,212)  
NET INCOME 804,250 1,419,945  
Supplemental Disclosures      
Total Assets 34,107,320 36,685,343  
Total Liabilities 1,586,101 1,963,391  
Intercompany sales that are not included in Net Revenues shown above 922,331 948,934  
Depreciation and Amortization 147,331 153,019  
Purchases of Long-lived Assets 18,298 132,423  
Acoustic Sensors and Materials Business [Member] | Segment Reporting [Member]      
Segment Reporting Information [Line Items]      
Net Revenues 1,312,261    
Cost of Revenues 502,117    
Gross Profit 810,144    
Research & Development 90,964    
Selling, General & Administrative 238,254    
Total Operating Expenses 329,218    
INCOME FROM OPERATIONS 480,926    
Other Income      
Other Income 72,821    
Interest Income 2,302    
Total Other Income 75,123    
INCOME BEFORE INCOME TAX EXPENSE 556,049    
Income Tax (Expense) Benefit      
Current Tax (Expense) Benefit    
Deferred Tax Benefit (Expense)    
Total Income Tax (Expense)    
NET INCOME 556,049    
Supplemental Disclosures      
Total Assets 6,558,739    
Total Liabilities 1,027,551    
Intercompany sales that are not included in Net Revenues shown above 2,752    
Depreciation and Amortization 156,370    
Purchases of Long-lived Assets 107,342    
Marine Engineering Busines [Member] | Segment Reporting [Member]      
Segment Reporting Information [Line Items]      
Net Revenues 1,621,645 918,425  
Cost of Revenues 666,960 400,575  
Gross Profit 954,685 517,850  
Research & Development 46,350 24,602  
Selling, General & Administrative 637,896 600,484  
Total Operating Expenses 684,246 625,086  
INCOME FROM OPERATIONS 270,439 (107,236)  
Other Income      
Other Income 14,714  
Interest Income 27,356 56,809  
Total Other Income 27,356 71,523  
INCOME BEFORE INCOME TAX EXPENSE 297,795 (35,713)  
Income Tax (Expense) Benefit      
Current Tax (Expense) Benefit  
Deferred Tax Benefit (Expense)  
Total Income Tax (Expense)  
NET INCOME 297,795 (35,713)  
Supplemental Disclosures      
Total Assets 13,573,805 13,298,356  
Total Liabilities 730,161 429,635  
Intercompany sales that are not included in Net Revenues shown above 18,813 10,790  
Depreciation and Amortization 16,704 25,357  
Purchases of Long-lived Assets 2,468 2,208  
Overhead [Member] | Segment Reporting [Member]      
Segment Reporting Information [Line Items]      
Net Revenues  
Cost of Revenues  
Gross Profit  
Research & Development  
Selling, General & Administrative 781,308 609,500  
Total Operating Expenses 781,308 609,500  
INCOME FROM OPERATIONS (781,308) (609,500)  
Other Income      
Other Income  
Interest Income 9,200  
Total Other Income 9,200  
INCOME BEFORE INCOME TAX EXPENSE (772,108) (609,500)  
Income Tax (Expense) Benefit      
Current Tax (Expense) Benefit 69,555  
Deferred Tax Benefit (Expense) 26,989 (214,399)  
Total Income Tax (Expense) 26,989 (144,844)  
NET INCOME (745,119) (754,344)  
Supplemental Disclosures      
Total Assets 2,657,434 3,029,244  
Total Liabilities 440,428 470,239  
Intercompany sales that are not included in Net Revenues shown above 312,000 312,000  
Depreciation and Amortization 13,000 12,162  
Purchases of Long-lived Assets $ 27,845