Annual report [Section 13 and 15(d), not S-K Item 405]

SCHEDULE OF SEGMENT REPORTING INFORMATION (Details)

v3.25.4
SCHEDULE OF SEGMENT REPORTING INFORMATION (Details) - EUR (€)
 12 Months Ended
Oct. 31, 2025
Oct. 31, 2024
Segment Reporting Information [Line Items]    
Net Revenues € 26,563,126 € 20,316,161
Cost of Revenues 8,900,758 6,143,056
Gross Profit 17,662,368 14,173,105
Research & Development 2,447,762 2,242,429
Selling, General & Administrative 10,678,578 8,346,545
Total Operating Expenses 13,126,340 10,588,974
INCOME FROM OPERATIONS 4,536,028 3,584,131
Other Income    
Interest Income 708,097 938,775
Total Other Income 976,189 1,027,157
INCOME BEFORE INCOME TAX EXPENSE 5,512,217 4,611,288
Income Tax Expense    
Current Tax Expense (1,149,815) (713,670)
Deferred Tax (Benefit) Expense (232,472) (251,622)
Total Income Tax Expense (1,382,287) (965,292)
NET INCOME 4,129,930 3,645,996
*Supplemental Disclosures    
Total Assets 64,493,562 57,544,544
Total Liabilities 6,378,148 4,416,021
Depreciation and Amortization 861,292 710,059
Total assets 64,493,562 57,544,544
Liability 6,378,148 4,416,021
Marine Technology Business Disclosure [Member]    
*Supplemental Disclosures    
Total Assets   4,529,648
Total Liabilities   1,455,145
Total assets   4,529,648
Liability   1,455,145
Segment Reporting [Member]    
Segment Reporting Information [Line Items]    
Net Revenues 26,563,126 20,316,161
Cost of Revenues 8,900,758 6,143,056
Gross Profit 17,662,368 14,173,105
Research & Development 2,447,762 2,242,429
Selling, General & Administrative 10,678,578 8,346,545
Total Operating Expenses 13,126,340 10,588,974
INCOME FROM OPERATIONS 4,536,028 3,584,131
Other Income    
Other Income 268,092 88,382
Interest Income 708,097 938,775
Total Other Income 976,189 1,027,157
INCOME BEFORE INCOME TAX EXPENSE 5,512,217 4,611,288
Income Tax Expense    
Current Tax Expense 1,149,815 713,670
Deferred Tax (Benefit) Expense 232,472 251,622
Total Income Tax Expense 1,382,287 965,292
NET INCOME 4,129,930 3,645,996
*Supplemental Disclosures    
Total Assets 64,493,562 57,544,544 [1]
Total Liabilities 6,378,148 4,416,021 [1]
Revenues from Intercompany Sales - eliminated from sales above 9,170,845 4,871,982 [1]
Depreciation and Amortization 1,391,510 770,535 [1]
Purchases of Long-lived Assets 1,170,718 458,080 [1]
Total assets 64,493,562 57,544,544 [1]
Liability 6,378,148 4,416,021 [1]
Marine Technology Business (Products) [Member]    
Segment Reporting Information [Line Items]    
Net Revenues 13,221,339 12,806,603
Marine Technology Business (Products) [Member] | Segment Reporting [Member]    
Segment Reporting Information [Line Items]    
Net Revenues 13,221,339 12,806,603
Cost of Revenues 3,375,922 2,824,541
Gross Profit 9,845,417 9,982,062
Research & Development 1,858,139 2,019,112
Selling, General & Administrative 4,091,421 3,814,860
Total Operating Expenses 5,949,560 5,833,972
INCOME FROM OPERATIONS 3,895,857 4,148,090
Other Income    
Other Income 73,331 53,960
Interest Income 505,465 657,817
Total Other Income 578,796 711,777
INCOME BEFORE INCOME TAX EXPENSE 4,474,653 4,859,867
Income Tax Expense    
Current Tax Expense 201,167 316,955
Deferred Tax (Benefit) Expense 188,755 (5,655)
Total Income Tax Expense 389,922 311,300
NET INCOME 4,084,731 4,548,567
*Supplemental Disclosures    
Total Assets 38,279,403 40,922,453 [1]
Total Liabilities 2,969,095 3,072,876 [1]
Revenues from Intercompany Sales - eliminated from sales above 6,144,638 3,367,839 [1]
Depreciation and Amortization 563,530 632,882 [1]
Purchases of Long-lived Assets 531,792 345,191 [1]
Total assets 38,279,403 40,922,453 [1]
Liability 2,969,095 3,072,876 [1]
Acoustic Sensors and Materials Business [Member] | Segment Reporting [Member]    
Segment Reporting Information [Line Items]    
Net Revenues 5,409,954  
Cost of Revenues 2,237,430  
Gross Profit 3,172,524  
Research & Development 414,370  
Selling, General & Administrative 1,920,985  
Total Operating Expenses 2,335,355  
INCOME FROM OPERATIONS 837,169  
Other Income    
Other Income 194,761  
Interest Income 5,661  
Total Other Income 200,422  
INCOME BEFORE INCOME TAX EXPENSE 1,037,591  
Income Tax Expense    
Current Tax Expense 43,118  
Deferred Tax (Benefit) Expense 91,045  
Total Income Tax Expense 134,163  
NET INCOME 903,428  
*Supplemental Disclosures    
Total Assets 7,100,814  
Total Liabilities 1,376,533  
Revenues from Intercompany Sales - eliminated from sales above 51,896  
Depreciation and Amortization 710,565  
Purchases of Long-lived Assets 248,560  
Total assets 7,100,814  
Liability 1,376,533  
Defense Engineering Services Business Services [Member]    
Segment Reporting Information [Line Items]    
Net Revenues 7,931,833 7,509,558
Defense Engineering Services Business Services [Member] | Segment Reporting [Member]    
Segment Reporting Information [Line Items]    
Net Revenues 7,931,833 7,509,558
Cost of Revenues 3,287,406 3,318,515
Gross Profit 4,644,427 4,191,043
Research & Development 175,253 223,317
Selling, General & Administrative 2,466,341 2,248,493
Total Operating Expenses 2,641,594 2,471,810
INCOME FROM OPERATIONS 2,002,833 1,719,233
Other Income    
Other Income 34,422
Interest Income 107,106 198,239
Total Other Income 107,106 232,661
INCOME BEFORE INCOME TAX EXPENSE 2,109,939 1,951,894
Income Tax Expense    
Current Tax Expense 183,338 169,374
Deferred Tax (Benefit) Expense 13,252 19,169
Total Income Tax Expense 196,590 188,543
NET INCOME 1,913,349 1,763,351
*Supplemental Disclosures    
Total Assets 14,766,853 13,404,567 [1]
Total Liabilities 1,198,902 842,450 [1]
Revenues from Intercompany Sales - eliminated from sales above 374,311 238,143 [1]
Depreciation and Amortization 65,480 88,166 [1]
Purchases of Long-lived Assets 53,980 23,786 [1]
Total assets 14,766,853 13,404,567 [1]
Liability 1,198,902 842,450 [1]
Corporate Segment [Member] | Segment Reporting [Member]    
Segment Reporting Information [Line Items]    
Net Revenues
Cost of Revenues
Gross Profit
Research & Development
Selling, General & Administrative 2,199,831 2,283,192
Total Operating Expenses 2,199,831 2,283,192
INCOME FROM OPERATIONS (2,199,831) (2,283,192)
Other Income    
Other Income
Interest Income 89,865 82,719
Total Other Income 89,865 82,719
INCOME BEFORE INCOME TAX EXPENSE (2,109,966) (2,200,473)
Income Tax Expense    
Current Tax Expense 722,192 227,341
Deferred Tax (Benefit) Expense (60,580) 238,108
Total Income Tax Expense 661,612 465,449
NET INCOME (2,771,578) (2,665,922)
*Supplemental Disclosures    
Total Assets 4,346,492 3,217,524 [1]
Total Liabilities 833,618 500,695 [1]
Revenues from Intercompany Sales - eliminated from sales above 2,600,000 1,266,000 [1]
Depreciation and Amortization 51,935 49,487 [1]
Purchases of Long-lived Assets 336,386 89,103 [1]
Total assets 4,346,492 3,217,524 [1]
Liability € 833,618 € 500,695 [1]
[1] In the 2024 FY Supplemental Disclosures Information, the Marine Technology Business Disclosure under “Total Assets” includes $4,529,648 of assets pertaining to PAL and under “Total Liabilities” includes $1,455,145 of liabilities pertaining to PAL. There was no Revenue from Intercompany Sales, Depreciation and Amortization or Purchases of Long-lived Assets pertaining to PAL.