v3.25.2
Income Tax (Tables)
6 Months Ended
Apr. 30, 2025
Income Tax [Abstract]  
Schedule of Income Taxes PRC

Income taxes in the PRC are consist of:

 

   For the Six Months Ended 
   April 30, 
   2025   2024 
Current income tax expense   180,939    51,179 
Deferred income tax benefit   (1,993)   (6,793)
Total income tax expense   178,946    44,386 
Schedule of Net Taxable Income Before Income Taxes

The net taxable income before income taxes and its provision for income taxes comprised of the following:

   For the Six Months Ended 
   April 30, 
   2025   2024 
(Loss) Income attributed to China   (19,657,048)   93,286 
PRC statutory tax rate   25%   25%
Income tax expense at PRC statutory income tax rate   (4,914,262)   23,322 
Tax effect of preferential tax treatments   5,059,645    2,706 
Research and development credit   (3,913)   (3,013)
Non-deductible expenses   1,862    13,472 
Change in valuation allowance   35,614    7,899 
Tax expense, net   178,946    44,386 
Schedule of Deferred Tax Assets deferred tax assets consist of the following:
   As of 
   April 30,
2025
   October 31,
2024
 
Net operating losses carried forward in the PRC   119,211    85,404 
Allowance of expected credit loss   57,118    56,310 
Total   176,329    141,714 
Less: Valuation allowance   (119,211)   (85,404)
Deferred tax assets, net   57,118    56,310