v3.26.1
COMPOSITION OF CERTAIN FINANCIAL STATEMENT CAPTIONS (Tables)
6 Months Ended
Apr. 30, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
SCHEDULE OF INTEREST RATES AND AMOUNT HELD IN CERTIFIED DEPOSIT AND INTEREST BEARING ACCOUNTS

 

   Deposit   Interest   Deposit   Interest 
   April 30,   April 30,   April 30,   April 30, 
Country  2026   2026   2025   2025 
                 
USA  $19,694,650   $260,699   $15,395,657   $289,768 
UK   5,825,917    56,468    2,227,269    36,864 
Denmark   -    27,018    -    13,133 
   $25,520,567   $344,185   $17,622,926   $339,765 
SCHEDULE OF COMPONENTS OF INVENTORY

Inventory consisted of the following as of:

 

   April 30,   October 31, 
   2026   2025 
         
Raw materials and parts  $10,953,337   $10,622,753 
Work in progress   605,751    565,147 
Finished goods   2,436,168    2,448,612 
Total Inventory  $13,995,256   $13,636,512 
SUMMARY OF OTHER CURRENT ASSETS

Other current assets consisted of the following as of:

 

   April 30,   October 31, 
   2026   2025 
         
Deposits and other assets  $68,219   $59,715 
Corporation Tax Prepaid   149,629    - 
Employee Retention Credit Receivables   212,300    212,300 
Other Foreign Tax Receivables   103,350    259,454 
Total Other Current Assets  $533,498   $531,469 
SCHEDULE OF FIXED ASSETS

Fixed Assets consisted of the following as of:

 

   April 30,   October 31, 
   2026   2025 
         
Buildings  $6,087,237   $5,979,758 
Land   200,000    200,000 
Office machinery and equipment   2,306,771    2,194,151 
Software     378,333       364,923  
Rental assets   3,156,454    2,874,192 
Furniture, fixtures and improvements   1,670,038    1,611,168 
Totals   13,798,833    13,224,192 
Less: accumulated depreciation   (6,357,831)   (5,928,401)
           
Total Property and Equipment, net   7,441,002    7,295,791 
           
Right of use assets, net   356,447    372,647 
           
Total Fixed Assets, net  $7,797,449   $7,668,438 
SCHEDULE OF PROPERTY AND EQUIPMENT, NET, BY GEOGRAPHIC AREAS

Property and equipment, net, by geographic areas were as follows:

 

   April 30,   October 31, 
   2026   2025 
         
USA  $2,013,073   $1,990,372 
Europe   5,427,929    5,305,419 
           
Total Property and Equipment, net  $7,441,002   $7,295,791 
SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued Expenses and Other Current Liabilities consisted of the following as of:

 

   April 30,   October 31, 
   2026   2025 
         
Accruals  $464,517   $759,323 
Other Tax Payables   1,379,893    1,664,590 
Employee Related   58,364    52,039 
Total Accrued Expenses and Other Current Liabilities  $1,902,774   $2,475,952 
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, 
   2026   2025   2026   2025 
                 
Grant Income  $29,601   $27,365   $29,604   $100,186 
Gain on sale of asset   133,674    -    133,674    

-

 
Other   5,486    4,967    9,916    10,813 
Total Other Income  $168,761   $32,332   $173,194   $110,999 
Interest Received   

171,915

    

145,594

    

344,185

    

339,765

 
                     
Total Other Income, net  $340,676   $177,926   $517,379   $450,764