SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
Jul. 31, 2026
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 4 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting policies followed by the Company are consistent with those described in the audited financial statements included in the Company’s Annual Report on Form 10-K for the fiscal year ended October 31, 2025. There have been no material changes to the Company’s significant accounting policies during the interim period. Revenue Recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. Revenue during the current interim period was derived from initial platform implementation and configuration services, audiovisual production, advertising, promotional, consulting, and other related services. Revenue is recognized when the Company satisfies the applicable performance obligations under its service agreements. Amounts received or contractually due in advance of the satisfaction of the applicable performance obligations are recorded as unearned revenue and recognized as revenue as the related performance obligations are satisfied. Segment Reporting The Company operates as a single operating segment. Management reviews financial information on a consolidated basis and therefore the Company has one reportable segment.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Jul. 31, 2026

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 4 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accounting policies followed by the Company are consistent with those described in the audited financial statements included in the Company’s Annual Report on Form 10-K for the fiscal year ended October 31, 2025.

There have been no material changes to the Company’s significant accounting policies during the interim period.

Revenue Recognition

The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers.

Revenue during the current interim period was derived from initial platform implementation and configuration services, audiovisual production, advertising, promotional, consulting, and other related services.

Revenue is recognized when the Company satisfies the applicable performance obligations under its service agreements.

Amounts received or contractually due in advance of the satisfaction of the applicable performance obligations are recorded as unearned revenue and recognized as revenue as the related performance obligations are satisfied.

Segment Reporting

The Company operates as a single operating segment. Management reviews financial information on a consolidated basis and therefore the Company has one reportable segment.