NOTE 14 - ACCRUED EXPENSES AND OTHER PAYABLES (Tables)

3 Months Ended

Jan. 31, 2025

Leases [Abstract]

financial information associated with our leases

The tables below present financial information associated with our leases. As noted above, we adopted Topic 842 using a transition method that does not require application to periods prior to adoption.

	Balance Sheet Classification		January 31, 2025		October 31, 2024

Right-of-use assets	Lease asset long	$	627,324	$	677,022
Current lease liabilities	Short-term lease liability		213,202		233,160
Non-current lease liabilities	Lease liability long term		435,976		466,643

Maturities of lease liabilities as of January 31, 2025 are as follows:

2025	231,967
2026	88,757
2027	73,087
2028 and beyond	302,412
Total	696,223
Add/(Less): Imputed interest	(47,045)

Present value of lease liabilities	649,178

accounts payable

Accrued expenses and other payables are comprised of trade accounts payable, accrued payroll tax liabilities and accrued expenses. As of January 31, 2025 and October 31, 2024, the Company had accrued expenses and other payables of $324,757 and $1,186,679, respectively. Details of the accrued expenses and other payables as of January 31, 2025 and October 31, 2024 are as follows:

		January 31, 2025			October 31, 2024
Accounts payable, trade	$	264,679		$	1,109,345
Accounts payable for employees		45,048			63,631
Accrued payroll liabilities		15,030			13,703
Totals	$	324,757		$	1,186,679