v3.26.1
Accounts Receivables, Net (Tables)
12 Months Ended
Oct. 31, 2025
Accounts Receivables, Net [Abstract]  
Schedule of Accounts Receivables, Net

Accounts receivables, net is comprised of the following:

 

   October 31,
2025
   October 31,
2024
 
Accounts receivables – Non-franchisees   22,331    157,769 
Allowance for expected credit losses   (17,866)   (157,769)
Accounts receivables, net – Non-franchisees   4,465     

 

   October 31,
2025
   October 31,
2024
 
Accounts receivables – Franchisees   378,372    404,974 
Allowance for expected credit losses   (126,993)   (74,082)
Accounts receivables, net – Franchisees   251,379    330,892 
Schedule of Allowance for Expected Credit Losses

The following is a summary of the activity in the allowance for expected credit losses:

 

    October 31,
2025
    October 31,
2024
 
Balance at beginning of year – Non-franchisees     157,769       24,398  
Provision           132,787  
Reversal     (50,091 )      
Written-off     (87,923 )      
Effect of translation adjustment     (1,889 )     584  
Balance at end of year – Non-franchisees     17,866       157,769  

 

   October 31,
2025
   October 31,
2024
 
Balance at beginning of year – franchisees   74,082    66,106 
Provision   52,180    6,393 
Reversal        
Effect of translation adjustment   731    1,583 
Balance at end of year – franchisees   126,993    74,082