Quarterly report [Sections 13 or 15(d)]

COMPOSITION OF CERTAIN FINANCIAL STATEMENT CAPTIONS (Tables)

v3.26.1
COMPOSITION OF CERTAIN FINANCIAL STATEMENT CAPTIONS (Tables)
 3 Months Ended
Jan. 31, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
SCHEDULE OF INTEREST RATES AND AMOUNT HELD IN CERTIFIED DEPOSIT AND INTEREST BEARING ACCOUNTS

 

    2026     2025  
    Deposit     Interest     Deposit     Interest  
Country   January 31, 2026     January 31, 2026     January 31, 2025     January 31, 2025  
                         
USA   $ 18,867,496     $ 144,896     $ 15,315,906     $ 144,901  
UK     5,061,426       23,434       1,387,369       40,309  
Denmark     -       3,940       -       8,961  
                                 
    $ 23,928,922     $ 172,270     $ 16,703,275     $ 194,171  

SCHEDULE OF COMPONENTS OF INVENTORY

Inventory consisted of the following as of:

 

    January 31,     October 31,  
    2026     2025  
             
Raw materials and parts   $ 11,077,995     $ 10,622,753  
Work in progress     309,122       565,147  
Finished goods     2,808,261       2,448,612  
Total Inventory   $ 14,195,378     $ 13,636,512  

SUMMARY OF OTHER CURRENT ASSETS

Other current assets consisted of the following as of:

 

    January 31,     October 31,  
    2026     2025  
             
Deposits and other assets   $ 56,337     $ 59,715  
Employee Retention Credit Receivables     212,300       212,300  
Other Foreign Tax Receivables     193,255       259,454  
Total Other Current Assets   $ 461,892     $ 531,469  

SCHEDULE OF FIXED ASSETS

Fixed Assets consisted of the following as of:

 

    January 31,     October 31,  
    2026     2025  
             
Buildings   $ 6,152,510     $ 5,979,758  
Land     200,000       200,000  
Office machinery and equipment     2,290,877       2,194,151  
Software     364,923       364,923  
Rental assets     2,996,066       2,874,192  
Furniture, fixtures and improvements     1,674,224       1,611,168  
Totals     13,678,600       13,224,192  
Less: accumulated depreciation     (6,307,596 )     (5,928,401 )
                 
Total Property and Equipment, net     7,371,004       7,295,791  
                 
Right of use assets, net     374,597       372,647  
                 
Total Fixed Assets, net   $ 7,745,601     $ 7,668,438  

SCHEDULE OF PROPERTY AND EQUIPMENT, NET, BY GEOGRAPHIC AREAS

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

 

    January 31,     October 31,  
    2026     2025  
             
USA   $ 1,978,468     $ 1,990,372  
Europe     5,392,536       5,305,419  
                 
Total Property and Equipment, net   $ 7,371,004     $ 7,295,791  

SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

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

 

    January 31,     October 31,  
    2026     2025  
           
Accruals   $ 747,441     $ 759,323  
Other Tax Payables     1,666,383       1,664,590  
Employee Related     124,230       52,039  
Total Accrued Expenses and Other Current Liabilities   $ 2,538,054     $ 2,475,952  

SCHEDULE OF OTHER INCOME

Total Other Income, consisted of the following:

 

    Three Months     Three Months  
    Ended     Ended  
    January 31,     January 31,  
    2026     2025  
             
Grant Income   $ 3     $ 72,821  
Other     4,430       5,846  
Total Other Income   $ 4,433     $ 78,667  
                 
Interest Received     172,270       194,171  
                 
Total Other Income, net   $ 176,703     $ 272,838