v3.26.1
Income Taxes (Tables)
6 Months Ended
Apr. 30, 2026
Income Tax Disclosure [Abstract]  
Schedule of Reconciliation of the Income Tax Expenses Determined at the Statutory Income Tax Rate

A reconciliation of the income tax expenses determined at the statutory income tax rate to the Company’s income taxes is as follows:

 

   For The Six Months Ended
April 30,
 
   2026   2025 
Income tax computed at 25%  $(217,032)  $(112,353)
Different tax rates in other jurisdictions   629,555    163,809 
Tax preferential rate   (144,500)   (19,830)
Non deductible expenses   4,834    1,323 
Super deduction   (78,351)   (3,196)
Tax loss not recognised   11,457     
Income tax expense  $205,963   $29,752 
Schedule of Income Tax Expenses
   For The Six Months Ended
April 30,
 
   2026   2025 
Current income tax expense  $354,877   $143,621 
Deferred income tax effect   (148,914)   (113,869)
Total income tax expense  $205,963   $29,752 
Effective tax rates   (23.7)%   (6.6)%
Schedule of Deferred Tax Asset

As of April 30, 2026 and October 31, 2025, deferred tax asset consisted of:

 

   October 31,
2026
   October 31,
2025
 
Deferred tax asset        
Provision for credit losses  $384,222   $252,592 
Net operating loss carried forward   11,752     
Provision for inventory obsolescence   2,152    2,070 
Lease liabilities   46,442    15,982 
Estimated warranty liabilities   18,024    1,447 
Deferred tax liability          
Right-of-use assets   (51,415)   (23,183)
Totals  $411,177   $248,908