v3.26.1
Income Tax (Tables)
6 Months Ended
Apr. 30, 2026
Income Tax [Abstract]  
Schedule of Income Taxes in the PRC

Income taxes in the PRC are consist of:

 

   For the Six Months Ended 
   April 30, 
   2026   2025 
Current income tax expense   60,070    180,939 
Deferred income tax benefit   (71,290)   (1,993)
Total income tax expense   (11,220)   178,946 
Schedule of Net Taxable Income Before Income Taxes

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

 

   For the Six Months Ended 
   April 30, 
   2026   2025 
Loss attributed to China   (929,502)   (19,657,048)
PRC statutory tax rate   25%   25%
Income tax expense at PRC statutory income tax rate   (232,375)   (4,914,262)
Effect of different tax jurisdiction   154,755    
 
Tax effect of preferential tax treatments   18,378    5,059,645 
Research and development credit   (22,806)   (3,913)
Non-deductible expenses   2,454    1,862 
Change in valuation allowance   68,374    35,614 
Tax (benefit) expense, net   (11,220)   178,946 
Schedule of Deferred Tax Assets

As of April 30, 2026 and October 31, 2025 deferred tax assets consist of the following:

 

   As of 
  

April 30,

2026

  

October 31,

2025

 
Net operating losses carried forward in the PRC   252,379    138,115 
Allowance of expected credit loss   157,914    81,598 
Allowance for inventory   1,607    1,759 
Total   411,900    221,472 
Less: Valuation allowance   (252,379)   (138,115)
Deferred tax assets, net   159,521    83,357