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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
9 Months Ended
Jul. 31, 2026
Accounting Policies [Abstract]  
Revenue Recognition

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

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.