Quarterly report [Sections 13 or 15(d)]

SCHEDULE OF SEGMENT REPORTING INFORMATION (Details)

v3.26.1
SCHEDULE OF SEGMENT REPORTING INFORMATION (Details) - USD ($)
 3 Months Ended
Jan. 31, 2026
Jan. 31, 2025
Segment Reporting Information [Line Items]    
Net Revenues $ 6,710,112 $ 5,209,715
Cost of Revenues 2,343,078 1,781,245
Gross Profit 4,367,034 3,428,470
Research & Development 606,102 543,126
Selling, General & Administrative 2,750,862 2,223,322
Total Operating Expenses 3,356,964 2,766,448
INCOME FROM OPERATIONS 1,010,070 662,022
Other Income    
Other Income 4,433 78,667
Interest Income 172,270 194,171
Total Other Income 176,703 272,838
INCOME BEFORE INCOME TAX EXPENSE 1,186,773 934,860
Income Tax (Expense) Benefit    
Current Tax (Expense) Benefit (263,216) (48,874)
Deferred Tax Benefit 7,166 26,989
Total Income Tax (Expense) (256,050) (21,885)
NET INCOME 930,723 912,975
Supplemental Disclosures    
Total Assets 65,621,579  
Total Liabilities 5,436,237  
Depreciation and Amortization 229,280 205,646
Segment Reporting [Member]    
Segment Reporting Information [Line Items]    
Net Revenues 6,710,112 5,209,715
Cost of Revenues 2,343,078 1,781,245
Gross Profit 4,367,034 3,428,470
Research & Development 606,102 543,126
Selling, General & Administrative 2,750,862 2,223,322
Total Operating Expenses 3,356,964 2,766,448
INCOME FROM OPERATIONS 1,010,070 662,022
Other Income    
Other Income 4,433  
Interest Income 172,270 194,171
Total Other Income 176,703 272,838
INCOME BEFORE INCOME TAX EXPENSE 1,186,773 934,860
Income Tax (Expense) Benefit    
Current Tax (Expense) Benefit (263,216) (48,874)
Deferred Tax Benefit 7,166 26,989
Total Income Tax (Expense) (256,050) (21,885)
NET INCOME 930,723 912,975
Supplemental Disclosures    
Total Assets 65,621,579 56,897,298
Total Liabilities 5,436,237 3,784,241
Revenues from Intercompany Sales - eliminated from sales above 1,344,185 1,255,896
Depreciation and Amortization 365,892 333,405
Purchases of Long-lived Assets 82,248 128,108
Other Income   78,667
Marine Technology Products Business [Member]    
Segment Reporting Information [Line Items]    
Net Revenues 3,355,003 2,275,809
Marine Technology Products Business [Member] | Segment Reporting [Member]    
Segment Reporting Information [Line Items]    
Net Revenues 3,355,003 2,275,809
Cost of Revenues 828,380 612,168
Gross Profit 2,526,623 1,663,641
Research & Development 396,876 405,812
Selling, General & Administrative 1,081,634 565,864
Total Operating Expenses 1,478,510 971,676
INCOME FROM OPERATIONS 1,048,113 691,965
Other Income    
Other Income 4,430  
Interest Income 125,425 155,313
Total Other Income 129,855 161,159
INCOME BEFORE INCOME TAX EXPENSE 1,177,968 853,124
Income Tax (Expense) Benefit    
Current Tax (Expense) Benefit (168,551) (48,874)
Deferred Tax Benefit
Total Income Tax (Expense) (168,551) (48,874)
NET INCOME 1,009,417 804,250
Supplemental Disclosures    
Total Assets 39,273,580 34,107,320
Total Liabilities 2,214,098 1,586,101
Revenues from Intercompany Sales - eliminated from sales above 535,775 922,331
Depreciation and Amortization 146,822 147,331
Purchases of Long-lived Assets 62,393 18,298
Other Income   5,846
Acoustic Sensors and Materials Business [Member] | Segment Reporting [Member]    
Segment Reporting Information [Line Items]    
Net Revenues 1,583,759 1,312,261
Cost of Revenues 525,177 502,117
Gross Profit 1,058,582 810,144
Research & Development 110,009 90,964
Selling, General & Administrative 493,108 238,254
Total Operating Expenses 603,117 329,218
INCOME FROM OPERATIONS 455,465 480,926
Other Income    
Other Income 3  
Interest Income 1,246 2,302
Total Other Income 1,249 75,123
INCOME BEFORE INCOME TAX EXPENSE 456,714 556,049
Income Tax (Expense) Benefit    
Current Tax (Expense) Benefit (104,722)
Deferred Tax Benefit
Total Income Tax (Expense) (104,722)
NET INCOME 351,992 556,049
Supplemental Disclosures    
Total Assets 7,408,563 6,558,739
Total Liabilities 1,299,644 1,027,551
Revenues from Intercompany Sales - eliminated from sales above 12,834 2,752
Depreciation and Amortization 187,496 156,370
Purchases of Long-lived Assets 11,861 107,342
Other Income   72,821
Defense Engineering Services Business [Member]    
Segment Reporting Information [Line Items]    
Net Revenues 1,771,350 1,621,645
Defense Engineering Services Business [Member] | Segment Reporting [Member]    
Segment Reporting Information [Line Items]    
Net Revenues 1,771,350 1,621,645
Cost of Revenues 989,521 666,960
Gross Profit 781,829 954,685
Research & Development 99,217 46,350
Selling, General & Administrative 571,512 637,896
Total Operating Expenses 670,729 684,246
INCOME FROM OPERATIONS 111,100 270,439
Other Income    
Other Income  
Interest Income 22,805 27,356
Total Other Income 22,805 27,356
INCOME BEFORE INCOME TAX EXPENSE 133,905 297,795
Income Tax (Expense) Benefit    
Current Tax (Expense) Benefit (29,980)
Deferred Tax Benefit
Total Income Tax (Expense) (29,980)
NET INCOME 103,925 297,795
Supplemental Disclosures    
Total Assets 14,897,916 13,573,805
Total Liabilities 1,025,302 730,161
Revenues from Intercompany Sales - eliminated from sales above 20,576 18,813
Depreciation and Amortization 18,371 16,704
Purchases of Long-lived Assets 7,994 2,468
Other Income  
Corporate Segment [Member] | Segment Reporting [Member]    
Segment Reporting Information [Line Items]    
Net Revenues
Cost of Revenues
Gross Profit
Research & Development
Selling, General & Administrative 604,608 781,308
Total Operating Expenses 604,608 781,308
INCOME FROM OPERATIONS (604,608) (781,308)
Other Income    
Other Income  
Interest Income 22,794 9,200
Total Other Income 22,794 9,200
INCOME BEFORE INCOME TAX EXPENSE (581,814) (772,108)
Income Tax (Expense) Benefit    
Current Tax (Expense) Benefit 40,037
Deferred Tax Benefit 7,166 26,989
Total Income Tax (Expense) 47,203 26,989
NET INCOME (534,611) (745,119)
Supplemental Disclosures    
Total Assets 4,041,520 2,657,434
Total Liabilities 897,193 440,428
Revenues from Intercompany Sales - eliminated from sales above 775,000 312,000
Depreciation and Amortization 13,203 13,000
Purchases of Long-lived Assets