Accounts Receivables, Net

6 Months Ended

Apr. 30, 2026

Accounts Receivables, Net [Abstract]

NOTE 4 — ACCOUNTS RECEIVABLES, NET

As of April 30, 2026 and October 31, 2025, accounts receivables, net is comprised of the following:

	April 30, 2026			October 31, 2025
Accounts receivables – Non franchisees		26,001			22,331
Allowance for expected credit losses		(18,623	)		(17,866	)
Accounts receivables, net – Non-franchisees		7,378			4,465

	April 30, 2026			October 31, 2025
Accounts receivables – Franchisees		141,770			378,372
Allowance for expected credit losses		(132,380	)		(126,993	)
Accounts receivables, net – Franchisees		9,390			251,379

In accordance with contractual agreements, the Company has the power to direct the activities of the VIEs and can have assets transferred out of the VIEs. Therefore, the Company considers that there are no assets in the respective VIEs that can be used only to settle obligations of the respective VIEs as of April 30, 2026 and October 31, 2025. As the respective VIEs are incorporated as individual business under the PRC Company Law, creditors do not have recourse to the general credit of the Company for the liabilities of the respective VIEs.

The following is a summary of the activity in the allowance for expected credit losses:

	April 30, 2026		October 31, 2025
Balance at beginning of period – Non-franchisees		17,866		157,769
Provision		—		—
Reversal		—		(50,091	)
Written-off		—		(87,923	)
Effect of translation adjustment		757		(1,889	)
Balance at end of period – Non-franchisees		18,623		17,866

	April 30, 2026		October 31, 2025
Balance at beginning of period – Franchisees		126,993		74,082
Provision		—		52,180
Reversal		—		—
Effect of translation adjustment		5,387		731
Balance at end of period – Franchisees		132,380		126,993