COMPOSITION OF CERTAIN FINANCIAL STATEMENT CAPTIONS (Tables)
|
6 Months Ended |
Apr. 30, 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
| |
|
2025 |
|
|
2024 |
|
| |
|
Deposit |
|
|
Interest income |
|
|
Deposit |
|
|
Interest income |
|
| |
|
April 30, 2025 |
|
|
April 30, 2025 |
|
|
April 30, 2024 |
|
|
April 30, 2024 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| USA |
|
$ |
15,395,657 |
|
|
$ |
289,768 |
|
|
$ |
17,614,335 |
|
|
$ |
414,062 |
|
| UK |
|
|
2,227,269 |
|
|
|
36,864 |
|
|
|
1,798,616 |
|
|
|
60,160 |
|
| Denmark |
|
|
- |
|
|
|
13,133 |
|
|
|
- |
|
|
|
11,786 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
$ |
17,622,926 |
|
|
$ |
339,765 |
|
|
$ |
19,412,951 |
|
|
$ |
486,008 |
|
|
| SCHEDULE OF COMPONENTS OF INVENTORY |
Inventory
consisted of the following as of:
SCHEDULE OF COMPONENTS OF INVENTORY
| |
|
April 30, |
|
|
October 31, |
|
| |
|
2025 |
|
|
2024 |
|
| |
|
|
|
|
|
|
| Raw materials and other sub-components |
|
$ |
10,169,740 |
|
|
$ |
10,368,350 |
|
| Work in progress |
|
|
593,994 |
|
|
|
193,062 |
|
| Finished goods |
|
|
2,764,010 |
|
|
|
3,340,464 |
|
| Stock in transit |
|
|
- |
|
|
|
73,653 |
|
| Total Inventory |
|
$ |
13,527,744 |
|
|
$ |
13,975,529 |
|
|
| SCHEDULE OF OTHER CURRENT ASSETS |
Other
current assets consisted of the following as of:
SCHEDULE OF OTHER CURRENT ASSETS
| |
|
April 30, |
|
|
October 31, |
|
| |
|
2025 |
|
|
2024 |
|
| |
|
|
|
|
|
|
| Deposits |
|
$ |
12,879 |
|
|
$ |
63,630 |
|
| Other Tax Receivables |
|
|
28,972 |
|
|
|
240,909 |
|
| Employee Retention Credit Receivables |
|
|
212,300 |
|
|
|
212,300 |
|
| Other Receivables |
|
|
139,122 |
|
|
|
321,996 |
|
| Total Other Current Assets |
|
$ |
393,273 |
|
|
$ |
838,835 |
|
|
| SCHEDULE OF FIXED ASSETS |
Fixed
Assets consisted of the following as of:
SCHEDULE
OF FIXED ASSETS
| |
|
April 30, |
|
|
October 31, |
|
| |
|
2025 |
|
|
2024 |
|
| |
|
|
|
|
|
|
| Buildings |
|
$ |
6,038,580 |
|
|
$ |
5,881,237 |
|
| Land |
|
|
200,000 |
|
|
|
200,000 |
|
| Office machinery and equipment |
|
|
2,046,903 |
|
|
|
1,872,693 |
|
| Rental assets |
|
|
2,932,125 |
|
|
|
2,784,921 |
|
| Furniture, fixtures and improvements |
|
|
1,597,752 |
|
|
|
1,549,965 |
|
| Totals |
|
|
12,815,360 |
|
|
|
12,288,816 |
|
| Less: accumulated depreciation |
|
|
(6,013,774 |
) |
|
|
(5,465,826 |
) |
| |
|
|
|
|
|
|
|
|
| Total Property and Equipment, net |
|
|
6,801,586 |
|
|
|
6,822,990 |
|
| |
|
|
|
|
|
|
|
|
| Right of use assets, net |
|
|
403,228 |
|
|
|
413,171 |
|
| |
|
|
|
|
|
|
|
|
| Total Fixed Assets, net |
|
$ |
7,204,814 |
|
|
$ |
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
| |
|
April 30, |
|
|
October 31, |
|
| |
|
2025 |
|
|
2024 |
|
| |
|
|
|
|
|
|
| USA |
|
$ |
1,706,503 |
|
|
$ |
1,743,840 |
|
| Europe |
|
|
5,095,083 |
|
|
|
5,079,150 |
|
| |
|
|
|
|
|
|
|
|
| Total Property and Equipment, net |
|
$ |
6,801,586 |
|
|
$ |
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
| |
|
April 30, |
|
|
October 31, |
|
| |
|
2025 |
|
|
2024 |
|
| |
|
|
|
|
|
|
| Accruals |
|
$ |
349,329 |
|
|
$ |
560,986 |
|
| Other Tax Payables |
|
|
992,351 |
|
|
|
924,735 |
|
| Employee Related |
|
|
108,893 |
|
|
|
118,875 |
|
| Total Accrued Expenses and Other Current Liabilities |
|
$ |
1,450,573 |
|
|
$ |
1,604,596 |
|
|
| SCHEDULE OF OTHER INCOME |
Total
Other Income, consisted of the following:
SCHEDULE OF OTHER INCOME
| |
|
Three Months |
|
|
Three Months |
|
|
Six Months |
|
|
Six Months |
|
| |
|
Ended |
|
|
Ended |
|
|
Ended |
|
|
Ended |
|
| |
|
April 30, |
|
|
April 30, |
|
|
April 30, |
|
|
April 30, |
|
| |
|
2025 |
|
|
2024 |
|
|
2025 |
|
|
2024 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Grant Income |
|
$ |
27,365 |
|
|
$ |
11,980 |
|
|
$ |
100,186 |
|
|
$ |
26,694 |
|
| Other |
|
|
4,967 |
|
|
|
(14,616 |
) |
|
|
10,813 |
|
|
|
5,690 |
|
| Total Other Income |
|
$ |
32,332 |
|
|
$ |
(2,636 |
) |
|
$ |
110,999 |
|
|
$ |
32,384 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest Received |
|
|
145,594 |
|
|
|
293,468 |
|
|
|
339,765 |
|
|
|
486,008 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total Other Income, net |
|
$ |
177,926 |
|
|
$ |
290,832 |
|
|
$ |
450,764 |
|
|
$ |
518,392 |
|
|