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 |
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:
SCHEDULE OF COMPONENTS OF INVENTORY
| | |
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:
SUMMARY OF OTHER CURRENT ASSETS
| | |
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:
SCHEDULE OF FIXED ASSETS
| | |
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:
SCHEDULE OF PROPERTY AND EQUIPMENT, NET, BY GEOGRAPHIC AREAS
| | |
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:
SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
| | |
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:
SCHEDULE OF OTHER INCOME
| | |
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 | |
|