v3.26.1
Income Tax
 6 Months Ended
Apr. 30, 2026
Income Tax [Abstract]  
INCOME TAX

NOTE 17 – INCOME TAX

 

The Group is subject to profits tax rate at 25% for income generated for its operation in China and net operating losses can be carried forward for no longer than five years starting from the year subsequent to the year in which the loss was incurred.

 

The net taxable losses before income taxes and its provision for income taxes comprised of the following:

 

    For six months ended  
    April 30     April 30  
    2026     2025  
Loss attributed to China     (13,248,423 )     (675,742 )
PRC statutory tax rate     25 %     25 %
Income tax expense at statutory rate     (3,312,106 )     (168,936 )
Deferred tax assets not recognized     3,312,106       168,936  
Income tax expense     -       -