| ACCRUALS AND OTHER PAYABLES |
NOTE 14–ACCRUALS AND OTHER PAYABLES Accruals and other payables comprised of the following: | | | April 30, | | | October 31, | | | | | 2026 | | | 2025 | | | Borrowings from non-related parties | | $ | 393,222 | | | $ | 1,676,856 | | | Employee benefits and salaries | | | 48,770 | | | | 48,118 | | | Total | | $ | 441,992 | | | $ | 1,724,974 | |
The following table summarizes the Group’s principal borrowings from non-related parties as of April 30, 2026 and October 31, 2025: | Lender | | Nature | | Interest Rate | | Maturity
Date | | Secured/ Unsecured | | April 30,
2026 | | | October 31,
2025 | | | Xu Hongzhao. | | Borrowings from non-related individual | | 8% | | November,1, 2025 | | Unsecured | | | - | | | | 1,557,689 | | | Ouyi Health Management Co., Ltd. | | Borrowings from private lender | | 3.65% from June to December 2024 and 0% from January 2025 to December 2026 | | December 31, 2026 | | Unsecured | | | 107,334 | | | | 102,966 | | | CAPITAL VISTA LTD | | Borrowings from private lender | | 6% | | December 9, 2026 | | Unsecured | | | 69,000 | | | | - | | | WSTOCK LIMITED | | Borrowings from non-related individual | | Non-interest bearing | | April 1, 2027 | | Unsecured | | | 200,000 | | | | - | | | Wu Xianhu | | Borrowings from non-related individual | | Non-interest bearing | | - | | Unsecured | | | 13,915 | | | | 13,349 | | | Wang Qiming | | Borrowings from non-related individual | | Non-interest bearing | | - | | Unsecured | | | 2,973 | | | | 2,852 | | | Total Borrowings | | | | | | | | | | | 393,222 | | | | 1,676,856 | |
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