Quarterly report [Sections 13 or 15(d)]

SCHEDULE OF SEGMENT REPORTING INFORMATION (Details)

v3.25.2
SCHEDULE OF SEGMENT REPORTING INFORMATION (Details) - USD ($)
 3 Months Ended 9 Months Ended
Jul. 31, 2025
Apr. 30, 2025
Jan. 31, 2025
Jul. 31, 2024
Apr. 30, 2024
Jan. 31, 2024
Jul. 31, 2025
Jul. 31, 2024
Segment Reporting Information [Line Items]                
Net Revenues $ 7,064,795     $ 5,476,544     $ 19,291,969 $ 15,260,913
Cost of Revenues 2,241,039     1,428,006     6,542,462 4,387,205
Gross Profit 4,823,756     4,048,538     12,749,507 10,873,708
Research & Development 572,468     496,359     1,805,589 1,524,817
Selling, General & Administrative 2,871,309     2,161,405     7,814,233 6,052,350
Total Operating Expenses 3,443,777     2,657,764     9,619,822 7,577,167
INCOME FROM OPERATIONS 1,379,979     1,390,774     3,129,685 3,296,541
Other Income                
Interest Income 154,848     230,009     494,613 716,017
Total Other Income 163,770     240,472     614,534 758,864
INCOME BEFORE INCOME TAX EXPENSE 1,543,749     1,631,246     3,744,219 4,055,405
Income Tax (Expense) Benefit                
Current Tax (Expense) (268,786)     (325,625)     (692,361) (482,683)
Deferred Tax (Expense) 8,022     (30,963)     52,864 (252,938)
Total Income Tax (Expense) (260,764)     (356,588)     (639,497) (735,621)
COMPREHENSIVE INCOME, net of tax 1,282,985 $ 908,762 $ 912,975 1,274,658 $ 1,415,238 $ 629,888 3,104,722 3,319,784
Supplemental Disclosures                
Total Assets 61,913,058           61,913,058  
Total Liabilities 4,641,312           4,641,312  
Depreciation and Amortization             642,801 533,968
Segment Reporting [Member]                
Segment Reporting Information [Line Items]                
Net Revenues 7,064,795     5,476,544     19,291,969 15,260,913
Cost of Revenues 2,241,039     1,428,006     6,542,462 4,387,205
Gross Profit 4,823,756     4,048,538     12,749,507 10,873,708
Research & Development 572,468     496,359     1,805,589 1,524,817
Selling, General & Administrative 2,871,309     2,161,405     7,814,233 6,052,350
Total Operating Expenses 3,443,777     2,657,764     9,619,822 7,577,167
INCOME FROM OPERATIONS 1,379,979     1,390,774     3,129,685 3,296,541
Other Income                
Other Income 8,922     10,463     119,921 42,847
Interest Income 154,848     230,009     494,613 716,017
Total Other Income 163,770     240,472     614,534 758,864
INCOME BEFORE INCOME TAX EXPENSE 1,543,749     1,631,246     3,744,219 4,055,405
Income Tax (Expense) Benefit                
Current Tax (Expense) (268,786)     (325,625)     (692,361) (482,683)
Deferred Tax (Expense) 8,022     (30,963)     52,864 (252,938)
Total Income Tax (Expense) (260,764)     (356,588)     (639,497) (735,621)
COMPREHENSIVE INCOME, net of tax 1,282,985     1,274,658     3,104,722 3,319,784
Supplemental Disclosures                
Total Assets 61,913,058     55,945,114     61,913,058 55,945,114
Total Liabilities 4,641,312     3,140,077     4,641,312 3,140,077
Revenues from Intercompany Sales - eliminated from sales above 3,866,031     1,476,857     7,714,730 3,645,586
Depreciation and Amortization 368,295     201,001     1,037,367 580,855
Purchases of Long-lived Assets 240,347     180,022     392,666 539,840
Marine Technology Business (Products) [Member]                
Segment Reporting Information [Line Items]                
Net Revenues 3,984,475     3,048,544     10,138,374 10,116,024
Marine Technology Business (Products) [Member] | Segment Reporting [Member]                
Segment Reporting Information [Line Items]                
Net Revenues 3,984,475     3,048,544     10,138,374 10,116,024
Cost of Revenues 915,778     521,141     2,779,363 2,192,486
Gross Profit 3,068,697     2,527,403     7,359,011 7,923,538
Research & Development 428,007     459,879     1,399,204 1,406,315
Selling, General & Administrative 1,342,856     1,085,495     3,006,078 2,713,704
Total Operating Expenses 1,770,863     1,545,374     4,405,282 4,120,019
INCOME FROM OPERATIONS 1,297,834     982,029     2,953,729 3,803,519
Other Income                
Other Income 7,027     10,396     17,840 16,086
Interest Income 121,878     161,875     363,549 499,763
Total Other Income 128,905     172,271     381,389 515,849
INCOME BEFORE INCOME TAX EXPENSE 1,426,739     1,154,300     3,335,118 4,319,368
Income Tax (Expense) Benefit                
Current Tax (Expense) 363     (101,172)     (81,169) (180,612)
Deferred Tax (Expense)     (27,309)     (10,956)
Total Income Tax (Expense) 363     (128,481)     (81,169) (191,568)
COMPREHENSIVE INCOME, net of tax 1,427,102     1,025,819     3,253,949 4,127,800
Supplemental Disclosures                
Total Assets 38,121,854     37,464,861     38,121,854 37,464,861
Total Liabilities 2,313,810     1,952,347     2,313,810 1,952,347
Revenues from Intercompany Sales - eliminated from sales above 2,108,899     1,088,573     5,220,773 2,512,249
Depreciation and Amortization 142,362     167,914     424,179 474,248
Purchases of Long-lived Assets 210,225     151,526     233,519 437,288
Acoustic Sensors and Materials Business [Member] | Segment Reporting [Member]                
Segment Reporting Information [Line Items]                
Net Revenues 1,458,536           4,069,866  
Cost of Revenues 659,377           1,611,158  
Gross Profit 799,159           2,458,708  
Research & Development 98,502           284,732  
Selling, General & Administrative 451,588           1,298,765  
Total Operating Expenses 550,090           1,583,497  
INCOME FROM OPERATIONS 249,069           875,211  
Other Income                
Other Income 1,895           102,081  
Interest Income 1,144           4,736  
Total Other Income 3,039           106,817  
INCOME BEFORE INCOME TAX EXPENSE 252,108           982,028  
Income Tax (Expense) Benefit                
Current Tax (Expense) (3,160)           (170,243)  
Deferred Tax (Expense)            
Total Income Tax (Expense) (3,160)           (170,243)  
COMPREHENSIVE INCOME, net of tax 248,948           811,785  
Supplemental Disclosures                
Total Assets 6,838,086           6,838,086  
Total Liabilities 1,215,699           1,215,699  
Revenues from Intercompany Sales - eliminated from sales above 22,914           45,005  
Depreciation and Amortization 196,344           525,736  
Purchases of Long-lived Assets 20,072           134,049  
Marine Engineering Business (Engineering) [Member]                
Segment Reporting Information [Line Items]                
Net Revenues 1,621,784     2,428,000     5,083,729 5,144,889
Marine Engineering Business (Engineering) [Member] | Segment Reporting [Member]                
Segment Reporting Information [Line Items]                
Net Revenues 1,621,784     2,428,000     5,083,729 5,144,889
Cost of Revenues 665,884     906,865     2,151,941 2,194,719
Gross Profit 955,900     1,521,135     2,931,788 2,950,170
Research & Development 45,959     36,480     121,653 118,502
Selling, General & Administrative 662,604     498,941     1,840,591 1,695,875
Total Operating Expenses 708,563     535,421     1,962,244 1,814,377
INCOME FROM OPERATIONS 247,337     985,714     969,544 1,135,793
Other Income                
Other Income     67     26,761
Interest Income 29,998     44,707     83,308 153,583
Total Other Income 29,998     44,774     83,308 180,344
INCOME BEFORE INCOME TAX EXPENSE 277,335     1,030,488     1,052,852 1,316,137
Income Tax (Expense) Benefit                
Current Tax (Expense) (46,389)         (46,389)
Deferred Tax (Expense)        
Total Income Tax (Expense) (46,389)         (46,389)
COMPREHENSIVE INCOME, net of tax 230,946     1,030,488     1,006,463 1,316,137
Supplemental Disclosures                
Total Assets 13,485,367     14,827,016     13,485,367 14,827,016
Total Liabilities 744,611     747,484     744,611 747,484
Revenues from Intercompany Sales - eliminated from sales above 171,218     70,284     273,952 185,337
Depreciation and Amortization 16,446     21,029     48,973 70,730
Purchases of Long-lived Assets 10,050     13,414     25,098 16,807
Overhead [Member] | Segment Reporting [Member]                
Segment Reporting Information [Line Items]                
Net Revenues        
Cost of Revenues        
Gross Profit        
Research & Development        
Selling, General & Administrative 414,261     576,969     1,668,799 1,642,771
Total Operating Expenses 414,261     576,969     1,668,799 1,642,771
INCOME FROM OPERATIONS (414,261)     (576,969)     (1,668,799) (1,642,771)
Other Income                
Other Income        
Interest Income 1,828     23,427     43,020 62,671
Total Other Income 1,828     23,427     43,020 62,671
INCOME BEFORE INCOME TAX EXPENSE (412,433)     (553,542)     (1,625,779) (1,580,100)
Income Tax (Expense) Benefit                
Current Tax (Expense) (219,600)     (224,453)     (394,560) (302,071)
Deferred Tax (Expense) 8,022     (3,654)     52,864 (241,982)
Total Income Tax (Expense) (211,578)     (228,107)     (341,696) (544,053)
COMPREHENSIVE INCOME, net of tax (624,011)     (781,649)     (1,967,475) (2,124,153)
Supplemental Disclosures                
Total Assets 3,467,751     3,653,237     3,467,751 3,653,237
Total Liabilities 367,192     440,246     367,192 440,246
Revenues from Intercompany Sales - eliminated from sales above 1,563,000     318,000     2,175,000 948,000
Depreciation and Amortization 13,143     12,058     38,479 35,877
Purchases of Long-lived Assets     $ 15,082     $ 85,745