| SCHEDULE OF SEGMENT INFORMATION |
When
evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews the Trading Profit
and Operating Income table below:
SCHEDULE OF SEGMENT INFORMATION
| | |
April
30, 2026 | | |
April
30, 2025 | |
| | |
Statements
of Operations | |
| | |
For
the three months ended | |
| | |
April
30, 2026 | | |
April
30, 2025 | |
| Net sales | |
$ | 22,126,156 | | |
$ | 23,320,061 | |
| Cost of Goods Sold (1) | |
| (18,423,798 | ) | |
| (19,309,692 | ) |
| Gross Profit | |
| 3,702,358 | | |
| 4,010,369 | |
| Trading Profit (Loss) (1) | |
| (215,290 | ) | |
| (280,197 | ) |
| Overhead (2) | |
| (3,144,572 | ) | |
| (2,841,557 | ) |
| Operating income | |
$ | 342,496 | | |
$ | 888,615 | |
| | |
April
30, 2026 | | |
April
30, 2025 | |
| | |
Statements
of Operations | |
| | |
For
the six months ended | |
| | |
April
30, 2026 | | |
April
30, 2025 | |
| Net sales | |
$ | 47,691,996 | | |
$ | 44,625,346 | |
| Cost of Goods Sold (1) | |
| (37,918,943 | ) | |
| (37,465,827 | ) |
| Gross Profit | |
| 9,773,053 | | |
| 7,159,519 | |
| Trading Profit (Loss) (1) | |
| (161,048 | ) | |
| 1,456,722 | |
| Overhead (2) | |
| (6,892,768 | ) | |
| (6,136,595 | ) |
| Operating income | |
$ | 2,719,237 | | |
$ | 2,479,646 | |
| (1) | | Trading profit
is included in cost of goods sold in the condensed consolidated statements of operations. |
| (2) | | Overhead includes
officers’ salaries and selling and administrative expenses included in the condensed consolidated statements of operations. |
|