COMPOSITION OF CERTAIN FINANCIAL STATEMENT CAPTIONS (Tables)
|
12 Months Ended |
Oct. 31, 2025 |
|---|
| Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
| SCHEDULE OF INTEREST RATES AND AMOUNT HELD IN CERTIFIED DEPOSIT AND INTEREST BEARING ACCOUNTS |
SCHEDULE OF INTEREST RATES AND AMOUNT HELD IN CERTIFIED DEPOSIT AND INTEREST BEARING ACCOUNTS
| |
|
Deposit |
|
|
Interest |
|
|
Deposit |
|
|
Interest |
|
| Country |
|
October
31, 2025 |
|
|
October
31, 2025 |
|
|
October
31, 2024 |
|
|
October
31, 2024 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| USA |
|
$ |
18,693,053 |
|
|
$ |
616,437 |
|
|
$ |
15,156,719 |
|
|
$ |
823,816 |
|
| UK |
|
|
3,416,612 |
|
|
|
82,126 |
|
|
|
764,659 |
|
|
|
103,144 |
|
| *Denmark |
|
|
- |
|
|
|
9,534 |
|
|
|
- |
|
|
|
11,815 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
$ |
22,109,665 |
|
|
$ |
708,097 |
|
|
$ |
15,921,378 |
|
|
$ |
938,775 |
|
| * |
|
This amount relates to interest earned on our Jyske bank current account which is not part of our
Certified Deposit arrangement |
|
| SCHEDULE OF COMPONENTS OF INVENTORY |
Inventory
consisted of the following as of:
SCHEDULE OF COMPONENTS OF INVENTORY
| |
|
October 31, |
|
|
October 31, |
|
| |
|
2025 |
|
|
2024 |
|
| |
|
|
|
|
|
|
| Raw materials and parts |
|
$ |
10,622,753 |
|
|
$ |
10,368,350 |
|
| Work in progress |
|
|
565,147 |
|
|
|
193,062 |
|
| Finished goods |
|
|
2,448,612 |
|
|
|
3,340,464 |
|
| Stock in transit |
|
|
- |
|
|
|
73,653 |
|
| Total Inventory |
|
$ |
13,636,512 |
|
|
$ |
13,975,529 |
|
|
| SUMMARY OF OTHER CURRENT ASSETS |
Other
current assets consisted of the following as of:
SUMMARY OF OTHER CURRENT ASSETS
| |
|
October 31, |
|
|
October 31, |
|
| |
|
2025 |
|
|
2024 |
|
| |
|
|
|
|
|
|
| Deposits and other assets |
|
$ |
59,715 |
|
|
$ |
63,630 |
|
| Other Tax Receivables |
|
|
- |
|
|
|
240,909 |
|
| Employee Retention Credit Receivables |
|
|
212,300 |
|
|
|
212,300 |
|
| Other Foreign Tax Receivables |
|
|
259,454 |
|
|
|
321,996 |
|
| Total Other Current
Assets |
|
$ |
531,469 |
|
|
$ |
838,835 |
|
|
| SCHEDULE OF FIXED ASSETS |
Fixed
assets consisted of the following as of:
SCHEDULE OF FIXED ASSETS
| |
|
October 31, |
|
|
October 31, |
|
| |
|
2025 |
|
|
2024 |
|
| |
|
|
|
|
|
|
| Buildings |
|
$ |
5,979,758 |
|
|
$ |
5,881,237 |
|
| Land |
|
|
200,000 |
|
|
|
200,000 |
|
| Office machinery and equipment |
|
|
2,194,151 |
|
|
|
1,872,693 |
|
| Software |
|
|
364,923 |
|
|
|
- |
|
| Rental assets |
|
|
2,874,192 |
|
|
|
2,784,921 |
|
| Furniture, fixtures and
improvements |
|
|
1,611,168 |
|
|
|
1,549,965 |
|
| Totals |
|
|
13,224,192 |
|
|
|
12,288,816 |
|
| Less: accumulated depreciation |
|
|
(5,928,401 |
) |
|
|
(5,465,826 |
) |
| Total Property and Equipment, net |
|
|
7,295,791 |
|
|
|
6,822,990 |
|
| |
|
|
|
|
|
|
|
|
| Right of Use Asset (Operating Lease), net |
|
|
372,647 |
|
|
|
413,171 |
|
| |
|
|
|
|
|
|
|
|
| Total Fixed Assets,
net |
|
$ |
7,668,438 |
|
|
$ |
7,236,161 |
|
|
| SCHEDULE OF PROPERTY AND EQUIPMENT, NET, BY GEOGRAPHIC AREAS |
Property
and equipment, net, by geographic areas were as follows:
SCHEDULE OF PROPERTY AND EQUIPMENT, NET, BY GEOGRAPHIC AREAS
| |
|
October 31, |
|
|
October 31, |
|
| |
|
2025 |
|
|
2024 |
|
| |
|
|
|
|
|
|
| USA |
|
$ |
1,990,372 |
|
|
$ |
1,743,840 |
|
| Europe |
|
|
5,305,419 |
|
|
|
5,079,150 |
|
| |
|
|
|
|
|
|
|
|
| Total Property and Equipment,
net |
|
$ |
7,295,791 |
|
|
$ |
6,822,990 |
|
|
| SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES |
Accrued
Expenses and Other Current Liabilities consisted of the following as of:
SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
| |
|
October 31, |
|
|
October 31, |
|
| |
|
2025 |
|
|
2024 |
|
| |
|
|
|
|
|
|
| Accruals |
|
$ |
759,323 |
|
|
$ |
560,986 |
|
| Other
Tax Accrued or Payable |
|
|
1,664,590 |
|
|
|
924,735 |
|
| Employee Related |
|
|
52,039 |
|
|
|
118,875 |
|
| Total Accrued Expenses
and Other Current Liabilities |
|
$ |
2,475,952 |
|
|
$ |
1,604,596 |
|
|
| SCHEDULE OF OTHER INCOME |
Total
Other Income, net consisted of the following for the year ended:
SCHEDULE OF OTHER INCOME
| |
|
October 31, |
|
|
October 31, |
|
| |
|
2025 |
|
|
2024 |
|
| |
|
|
|
|
|
|
| Grant Income |
|
$ |
194,761 |
|
|
$ |
34,422 |
|
| Other |
|
|
73,331 |
|
|
|
53,960 |
|
| Total Other Income |
|
|
268,092 |
|
|
|
88,382 |
|
| |
|
|
|
|
|
|
|
|
| Interest |
|
$ |
708,097 |
|
|
$ |
938,775 |
|
| |
|
|
|
|
|
|
|
|
| Total Other Income,
net |
|
$ |
976,189 |
|
|
$ |
1,027,157 |
|
|