COMPOSITION OF CERTAIN FINANCIAL STATEMENT CAPTIONS (Tables)
|
9 Months Ended |
Jul. 31, 2026 |
|---|
| 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 |
|
| |
|
July 31, |
|
|
July 31, |
|
|
July 31, |
|
|
July 31, |
|
| Country |
|
2026 |
|
|
2026 |
|
|
2025 |
|
|
2025 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| USA
- deposit interest |
|
$ |
19,849,240 |
|
|
$ |
402,805 |
|
|
$ |
17,570,384 |
|
|
$ |
423,828 |
|
| UK - deposit interest |
|
|
5,023,638 |
|
|
|
95,739 |
|
|
|
3,680,192 |
|
|
|
61,407 |
|
| Denmark - deposit interest |
|
|
- |
|
|
|
35,209 |
|
|
|
- |
|
|
|
9,378 |
|
| |
|
$ |
24,872,878 |
|
|
$ |
533,753 |
|
|
$ |
21,250,576 |
|
|
$ |
494,613 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| USA - non bank interest (IRS) |
|
|
|
|
|
|
44,249 |
|
|
|
|
|
|
|
- |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total Interest Income |
|
|
|
|
|
$ |
578,002 |
|
|
|
|
|
|
$ |
494,613 |
|
|
| SCHEDULE OF COMPONENTS OF INVENTORY |
Inventory
consisted of the following as of:
SCHEDULE OF COMPONENTS OF INVENTORY
| |
|
July
31, |
|
|
October
31, |
|
| |
|
2026 |
|
|
2025 |
|
| |
|
|
|
|
|
|
| Raw
materials and parts |
|
$ |
10,579,331 |
|
|
$ |
10,622,753 |
|
| Work
in progress |
|
|
279,115 |
|
|
|
565,147 |
|
| Finished
goods |
|
|
2,629,211 |
|
|
|
2,448,612 |
|
| Total
Inventory |
|
$ |
13,487,657 |
|
|
$ |
13,636,512 |
|
|
| SUMMARY OF OTHER CURRENT ASSETS |
Other
current assets consisted of the following as of:
SUMMARY OF OTHER CURRENT ASSETS
| |
|
July
31, |
|
|
October
31, |
|
| |
|
2026 |
|
|
2025 |
|
| |
|
|
|
|
|
|
| Deposits
and other assets |
|
$ |
52,747 |
|
|
$ |
59,715 |
|
| Employee
Retention Credit Receivables |
|
|
- |
|
|
|
212,300 |
|
| Other
Foreign Sales Tax Receivables |
|
|
108,381 |
|
|
|
259,454 |
|
| Total
Other Current Assets |
|
$ |
161,128 |
|
|
$ |
531,469 |
|
|
| SCHEDULE OF FIXED ASSETS |
Fixed
Assets consisted of the following as of:
SCHEDULE OF FIXED ASSETS
| |
|
July
31, |
|
|
October
31, |
|
| |
|
2026 |
|
|
2025 |
|
| |
|
|
|
|
|
|
| Buildings |
|
$ |
6,078,227 |
|
|
$ |
5,979,758 |
|
| Land |
|
|
200,000 |
|
|
|
200,000 |
|
| Office
machinery and equipment |
|
|
2,449,650 |
|
|
|
2,194,151 |
|
| Software |
|
|
378,333 |
|
|
|
364,923 |
|
| Rental
assets |
|
|
3,194,250 |
|
|
|
2,874,192 |
|
| Furniture,
fixtures and improvements |
|
|
1,681,947 |
|
|
|
1,611,168 |
|
| Totals |
|
|
13,982,407 |
|
|
|
13,224,192 |
|
| Less:
accumulated depreciation |
|
|
(6,553,572 |
) |
|
|
(5,928,401 |
) |
| |
|
|
|
|
|
|
|
|
| Total
Property and Equipment, net |
|
|
7,428,835 |
|
|
|
7,295,791 |
|
| |
|
|
|
|
|
|
|
|
| Right
of use assets, net |
|
|
339,766 |
|
|
|
372,647 |
|
| |
|
|
|
|
|
|
|
|
| Total
Fixed Assets, net |
|
$ |
7,768,601 |
|
|
$ |
7,668,438 |
|
|
| 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
| |
|
July
31, |
|
|
October
31, |
|
| |
|
2026 |
|
|
2025 |
|
| |
|
|
|
|
|
|
| USA |
|
$ |
2,070,624 |
|
|
$ |
1,990,372 |
|
| Europe |
|
|
5,358,211 |
|
|
|
5,305,419 |
|
| |
|
|
|
|
|
|
|
|
| Total
Property and Equipment, net |
|
$ |
7,428,835 |
|
|
$ |
7,295,791 |
|
|
| 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
| |
|
July
31, |
|
|
October
31, |
|
| |
|
2026 |
|
|
2025 |
|
| |
|
|
|
|
|
|
| Accruals |
|
$ |
525,359 |
|
|
$ |
545,980 |
|
| Other
Tax Payables |
|
|
1,538,537 |
|
|
|
1,664,590 |
|
| Commitment and Contingent Liability - PAL Earn Out |
|
|
438,588 |
|
|
|
213,343 |
|
| Employee
Related |
|
|
74,736 |
|
|
|
52,039 |
|
| Total
Accrued Expenses and Other Current Liabilities |
|
$ |
2,577,220 |
|
|
$ |
2,475,952 |
|
|
| SCHEDULE OF OTHER INCOME |
Total
Other Income, consisted of the following:
SCHEDULE OF OTHER INCOME
| |
|
Three
Months |
|
|
Three
Months |
|
|
Nine
Months |
|
|
Nine
Months |
|
| |
|
Ended |
|
|
Ended |
|
|
Ended |
|
|
Ended |
|
| |
|
July
31, |
|
|
July
31, |
|
|
July
31, |
|
|
July
31, |
|
| |
|
2026 |
|
|
2025 |
|
|
2026 |
|
|
2025 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Grant
Income |
|
$ |
21,357 |
|
|
$ |
- |
|
|
$ |
50,961 |
|
|
$ |
100,186 |
|
| Gain
on sale of asset |
|
|
- |
|
|
|
- |
|
|
|
133,566 |
|
|
|
- |
|
| Other |
|
|
2,902 |
|
|
|
8,922 |
|
|
|
12,926 |
|
|
|
19,735 |
|
| Total Other Income |
|
$ |
24,259 |
|
|
$ |
8,922 |
|
|
$ |
197,453 |
|
|
$ |
119,921 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Received |
|
|
233,817 |
|
|
|
154,848 |
|
|
|
578,002 |
|
|
|
494,613 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total
Other Income, net |
|
$ |
258,076 |
|
|
$ |
163,770 |
|
|
$ |
775,455 |
|
|
$ |
614,534 |
|
|