v3.26.1
UNAUDITED INTERIM CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
Apr. 30, 2026
Oct. 31, 2025
CURRENT ASSETS    
Cash $ 1,653,308 $ 572,807
Accounts receivable, net 21,270,035 12,382,623
Prepayment, net 5,582,523 0
Prepaid expenses, current 1,107,696 1,963,359
Other Receivables 113,118 5,073
Contract assets 1,838,135 1,158,370
Loan receivable, current 600,000 0
Due from related parties 347 490
Inventories 123 128
Interest receivable 3,500 10,500
Total current assets 32,168,785 16,093,350
NON-CURRENT ASSETS    
Deferred offering costs 0 19,884
Prepaid expenses, non-current 0 105,000
Loan receivable, non-current 0 350,000
Operating lease assets, net 760,269 154,556
Property and equipment, net 179,688 201,539
Intangible assets, net 5,798 5,738
Deferred tax asset 411,177 248,908
Total non-current assets 1,356,932 1,085,625
TOTAL ASSETS 33,525,717 17,178,975
CURRENT LIABILITIES    
Accounts payable 7,560,733 3,175,565
Advance from Customers 1,044,553 246
Payroll payable 89,959 15,009
Tax payables 1,548,762 1,138,911
Other payables 7,241,937 5,005,375
Contract liabilities 1,256,381 0
Operating lease liabilities – current 290,326 52,217
Estimated warranty liabilities 120,161 9,650
Total current liabilities 19,152,812 9,396,973
NON-CURRENT LIABILITIES    
Operating lease liabilities – non-current 426,626 54,331
Total non-current liabilities 426,626 54,331
TOTAL LIABILITIES 19,579,438 9,451,304
SHAREHOLDERS’ EQUITY    
Subscription receivable (1,500) (1,500)
Additional paid-in capital 11,257,406 4,222,882
Statutory reserve 666,232 512,732
Retained earnings 1,893,290 3,118,706
Accumulated other comprehensive income (loss) 128,530 (126,774)
Total Decent’s shareholders’ equity 13,948,496 7,727,671
Non-controlling interests (2,217) 0
Total shareholders’ equity 13,946,279 7,727,671
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY 33,525,717 17,178,975
Class A Ordinary shares    
SHAREHOLDERS’ EQUITY    
Common stock value 4,038 1,125
Class B Ordinary shares    
SHAREHOLDERS’ EQUITY    
Common stock value $ 500 $ 500