Quarterly report [Sections 13 or 15(d)]

COMPOSITION OF CERTAIN FINANCIAL STATEMENT CAPTIONS (Tables)

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COMPOSITION OF CERTAIN FINANCIAL STATEMENT CAPTIONS (Tables)
 9 Months Ended
Jul. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
SCHEDULE OF INTEREST RATES AND AMOUNT HELD IN CERTIFIED DEPOSIT AND INTEREST BEARING ACCOUNTS

 

    2025     2024  
            Interest             Interest  
      Deposit       Income       Deposit       Income  
      July 31, 2025       July 31, 2025       July 31, 2024       July 31, 2024  
                                 
USA   $ 17,570,384     $ 423,828     $ 17,768,418     $ 623,861  
UK     3,680,192       61,407       2,461,786       80,391  
Denmark     -       9,378       -       11,765  
                                 
    $ 21,250,576     $ 494,613     $ 20,230,204     $ 716,017  
SCHEDULE OF COMPONENTS OF INVENTORY

Inventory consisted of the following as of:

 

    July 31,     October 31,  
    2025     2024  
             
Raw materials and other sub-components   $ 10,560,839     $ 10,368,350  
Work in progress     435,059       193,062  
Finished goods     2,716,479       3,340,464  
Stock in transit     -       73,653  
Total Inventory   $ 13,712,377     $ 13,975,529  
SCHEDULE OF OTHER CURRENT ASSETS

Other current assets consisted of the following as of:

 

    July 31,     October 31,  
    2025     2024  
             
Deposits   $ 12,874     $ 63,630  
Other Tax Receivables     18,272       240,909  
Employee Retention Credit Receivables     212,300       212,300  
Other Receivables     179,520       321,996  
Total Other Current Assets   $ 422,966     $ 838,835  
SCHEDULE OF FIXED ASSETS

Fixed Assets consisted of the following as of:

 

    July 31,     October 31,  
    2025     2024  
             
Buildings   $ 6,011,760     $ 5,881,237  
Land     200,000       200,000  
Office machinery and equipment     2,573,399       1,872,693  
Rental assets     2,983,030       2,784,921  
Furniture, fixtures and improvements     1,595,443       1,549,965  
Totals     13,363,632       12,288,816  
Less: accumulated depreciation     (6,188,235 )     (5,465,826 )
                 
Total Property and Equipment, net     7,175,397       6,822,990  
                 
Right of use assets, net     388,085       413,171  
                 
Total Fixed Assets, net   $ 7,563,482     $ 7,236,161  
SCHEDULE OF PROPERTY AND EQUIPMENT, NET, BY GEOGRAPHIC AREAS

Property and equipment, net, by geographic areas were as follows:

 

    July 31,     October 31,  
    2025     2024  
             
USA   $ 1,964,741     $ 1,743,840  
Europe     5,210,656       5,079,150  
                 
Total Property and Equipment, net   $ 7,175,397     $ 6,822,990  
SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued Expenses and Other Current Liabilities consisted of the following as of:

 

    July 31,     October 31,  
    2025     2024  
             
Accruals   $ 368,892     $ 560,986  
Other Tax Payables     1,058,762     924,735  
Commitment and Contingent Liability – PAL Earn Out     158,872       -  
Employee Related     97,232     118,875  
Total Accrued Expenses and Other Current Liabilities   $ 1,683,758     $ 1,604,596  
SCHEDULE OF OTHER INCOME

Total Other Income, consisted of the following:

 

    Three Months     Three Months     Nine Months     Nine Months  
    Ended     Ended     Ended     Ended  
    July 31,     July 31,     July 31,     July 31,  
    2025     2024     2025     2024  
                         
Grant Income   $ -     $ -     $ 100,186     $ 26,761  
Other     8,922       10,463       19,735       16,086  
Total Other Income   $ 8,922     $ 10,463     $ 119,921     $ 42,847  
                                 
Interest Received     154,848       230,009       494,613       716,017  
                                 
Total Other Income, net   163,770     240,472     614,534     758,864