v3.26.1
SCHEDULE OF SEGMENT REPORTING INFORMATION (Details) - USD ($)
3 Months Ended 6 Months Ended
Apr. 30, 2026
Jan. 31, 2026
Apr. 30, 2025
Jan. 31, 2025
Apr. 30, 2026
Apr. 30, 2025
Segment Reporting [Line Items]            
Net Revenues $ 6,904,012   $ 7,017,459   $ 13,614,124 $ 12,227,174
Cost of Revenues 2,325,963   2,520,178   4,669,041 4,301,423
Gross Profit 4,578,049   4,497,281   8,945,083 7,925,751
Research & Development 648,304   689,995   1,254,406 1,233,121
Selling, General & Administrative 2,136,769   2,719,602   4,887,631 4,942,924
Total Operating Expenses 2,785,073   3,409,597   6,142,037 6,176,045
INCOME FROM OPERATIONS 1,792,976   1,087,684   2,803,046 1,749,706
Other Income            
Other Income 168,761   32,332   173,194 110,999
Interest Income 171,915   145,594   344,185 339,765
Total Other Income, net 340,676   177,926   517,379 450,764
INCOME BEFORE INCOME TAX EXPENSE 2,133,652   1,265,610   3,320,425 2,200,470
Income Tax (Expense) Benefit            
Current Tax (Expense) (432,203)   (374,701)   (695,419) (423,575)
Deferred Tax Benefit (3,639)   17,853   3,527 44,842
Total Income Tax (Expense) (435,842)   (356,848)   (691,892) (378,733)
NET INCOME 1,697,810 $ 930,723 908,762 $ 912,975 2,628,533 1,821,737
Supplemental Disclosures            
Total Assets 67,338,780       67,338,780  
Total Liabilities 5,924,548       5,924,548  
Depreciation and Amortization         418,610 424,738
Segment Reporting [Member]            
Segment Reporting [Line Items]            
Net Revenues 6,904,012   7,017,459   13,614,124 12,227,174
Cost of Revenues 2,325,963   2,520,178   4,669,041 4,301,423
Gross Profit 4,578,049   4,497,281   8,945,083 7,925,751
Research & Development 648,304   689,995   1,254,406 1,233,121
Selling, General & Administrative 2,136,769   2,719,602   4,887,631 4,942,924
Total Operating Expenses 2,785,073   3,409,597   6,142,037 6,176,045
INCOME FROM OPERATIONS 1,792,976   1,087,684   2,803,046 1,749,706
Other Income            
Other Income 168,761   32,332   173,194 110,999
Interest Income 171,915   145,594   344,185 339,765
Total Other Income, net 340,676   177,926   517,379 450,764
INCOME BEFORE INCOME TAX EXPENSE 2,133,652   1,265,610   3,320,425 2,200,470
Income Tax (Expense) Benefit            
Current Tax (Expense) (432,203)   (374,701)   (695,419) (423,575)
Deferred Tax Benefit (3,639)   17,853   3,527 44,842
Total Income Tax (Expense) (435,842)   (356,848)   (691,892) (378,733)
NET INCOME 1,697,810   908,762   2,628,533 1,821,737
Supplemental Disclosures            
Total Assets 67,338,780   60,590,144   67,338,780 60,590,144
Total Liabilities 5,924,548   4,701,647   5,924,548 4,701,647
Revenues from Intercompany Sales - eliminated from sales above 1,817,453   2,592,803   3,161,638 3,848,699
Depreciation and Amortization 349,670   335,667   715,562 669,072
Purchases of Long-lived Assets 121,265   24,211   203,513 152,319
Marine Technology Products Business [Member]            
Segment Reporting [Line Items]            
Net Revenues 2,839,592   3,878,090   6,194,595 6,153,899
Marine Technology Products Business [Member] | Segment Reporting [Member]            
Segment Reporting [Line Items]            
Net Revenues 2,839,592   3,878,090   6,194,595 6,153,899
Cost of Revenues 654,497   1,251,417   1,482,877 1,863,585
Gross Profit 2,185,095   2,626,673   4,711,718 4,290,314
Research & Development 456,067   565,385   852,943 971,197
Selling, General & Administrative 785,292   1,097,358   1,866,926 1,663,222
Total Operating Expenses 1,241,359   1,662,743   2,719,869 2,634,419
INCOME FROM OPERATIONS 943,736   963,930   1,991,849 1,655,895
Other Income            
Other Income 139,160   4,967   143,590 10,813
Interest Income 133,657   86,358   259,082 241,671
Total Other Income, net 272,817   91,325   402,672 252,484
INCOME BEFORE INCOME TAX EXPENSE 1,216,553   1,055,255   2,394,521 1,908,379
Income Tax (Expense) Benefit            
Current Tax (Expense) 39,814   (32,658)   (128,737) (81,532)
Deferred Tax Benefit    
Total Income Tax (Expense) 39,814   (32,658)   (128,737) (81,532)
NET INCOME 1,256,367   1,022,597   2,265,784 1,826,847
Supplemental Disclosures            
Total Assets 39,029,688   37,175,601   39,029,688 37,175,601
Total Liabilities 2,248,580   2,689,882   2,248,580 2,689,882
Revenues from Intercompany Sales - eliminated from sales above 992,105   2,189,543   1,527,880 3,111,874
Depreciation and Amortization 136,594   134,486   283,416 281,817
Purchases of Long-lived Assets 30,427   4,997   92,820 23,295
Acoustic Sensors and Materials Business [Member] | Segment Reporting [Member]            
Segment Reporting [Line Items]            
Net Revenues 1,525,824   1,299,069   3,109,583 2,611,330
Cost of Revenues 706,200   449,664   1,231,377 951,781
Gross Profit 819,624   849,405   1,878,206 1,659,549
Research & Development 110,567   95,266   220,576 186,230
Selling, General & Administrative 429,144   608,923   922,252 847,177
Total Operating Expenses 539,711   704,189   1,142,828 1,033,407
INCOME FROM OPERATIONS 279,913   145,216   735,378 626,142
Other Income            
Other Income 29,601   27,365   29,604 100,186
Interest Income 891   1,290   2,137 3,592
Total Other Income, net 30,492   28,655   31,741 103,778
INCOME BEFORE INCOME TAX EXPENSE 310,405   173,871   767,119 729,920
Income Tax (Expense) Benefit            
Current Tax (Expense) (123,260)   (167,083)   (227,982) (167,083)
Deferred Tax Benefit      
Total Income Tax (Expense) (123,260)   (167,083)   (227,982) (167,083)
NET INCOME 187,145   6,788   539,137 562,837
Supplemental Disclosures            
Total Assets 7,862,369   7,036,570   7,862,369 7,036,570
Total Liabilities 1,884,988   1,241,450   1,884,988 1,241,450
Revenues from Intercompany Sales - eliminated from sales above 9,175   19,339   22,009 22,091
Depreciation and Amortization 182,744   173,022   370,240 329,392
Purchases of Long-lived Assets 32,542   6,635   44,403 113,977
Defense Engineering Services Business [Member]            
Segment Reporting [Line Items]            
Net Revenues 2,538,596   1,840,300   4,309,946 3,461,945
Defense Engineering Services Business [Member] | Segment Reporting [Member]            
Segment Reporting [Line Items]            
Net Revenues 2,538,596   1,840,300   4,309,946 3,461,945
Cost of Revenues 965,266   819,097   1,954,787 1,486,057
Gross Profit 1,573,330   1,021,203   2,355,159 1,975,888
Research & Development 81,670   29,344   180,887 75,694
Selling, General & Administrative 546,478   540,091   1,117,990 1,177,987
Total Operating Expenses 628,148   569,435   1,298,877 1,253,681
INCOME FROM OPERATIONS 945,182   451,768   1,056,282 722,207
Other Income            
Other Income    
Interest Income 32,205   25,954   55,010 53,310
Total Other Income, net 32,205   25,954   55,010 53,310
INCOME BEFORE INCOME TAX EXPENSE 977,387   477,722   1,111,292 775,517
Income Tax (Expense) Benefit            
Current Tax (Expense) (148,826)     (178,806)
Deferred Tax Benefit    
Total Income Tax (Expense) (148,826)     (178,806)
NET INCOME 828,561   477,722   932,486 775,517
Supplemental Disclosures            
Total Assets 16,054,543   13,538,446   16,054,543 13,538,446
Total Liabilities 1,686,912   609,333   1,686,912 609,333
Revenues from Intercompany Sales - eliminated from sales above 41,173   83,921   61,749 102,734
Depreciation and Amortization 18,311   15,823   36,682 32,527
Purchases of Long-lived Assets 14,957   12,579   22,951 15,047
Corporate Segment [Member] | Segment Reporting [Member]            
Segment Reporting [Line Items]            
Net Revenues    
Cost of Revenues    
Gross Profit    
Research & Development    
Selling, General & Administrative 375,855   473,230   980,463 1,254,538
Total Operating Expenses 375,855   473,230   980,463 1,254,538
INCOME FROM OPERATIONS (375,855)   (473,230)   (980,463) (1,254,538)
Other Income            
Other Income    
Interest Income 5,162   31,992   27,956 41,192
Total Other Income, net 5,162   31,992   27,956 41,192
INCOME BEFORE INCOME TAX EXPENSE (370,693)   (441,238)   (952,507) (1,213,346)
Income Tax (Expense) Benefit            
Current Tax (Expense) (199,931)   (174,960)   (159,894) (174,960)
Deferred Tax Benefit (3,639)   17,853   3,527 44,842
Total Income Tax (Expense) (203,570)   (157,107)   (156,367) (130,118)
NET INCOME (574,263)   (598,345)   (1,108,874) (1,343,464)
Supplemental Disclosures            
Total Assets 4,392,180   2,839,527   4,392,180 2,839,527
Total Liabilities 104,068   160,982   104,068 160,982
Revenues from Intercompany Sales - eliminated from sales above 775,000   300,000   1,550,000 612,000
Depreciation and Amortization 12,021   12,336   25,224 25,336
Purchases of Long-lived Assets $ 43,339     $ 43,339