v3.25.2
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

 

   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:

 

   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:

 

   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:

 

   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:

 

   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:

 

   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:

 

   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