| SCHEDULE OF REVISION ON THE COMPANY’S CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS |
The
following tables summarize the effect of the revision on the Company’s condensed consolidated statements of operations:
SCHEDULE
OF REVISION ON THE COMPANY’S CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
Three
Months Ended July 31, 2025
| (Unaudited) | |
As
Previously Reported | | |
Revision | | |
As
Revised | |
| Net
sales | |
$ | 23,910,514 | | |
$ | - | | |
$ | 23,910,514 | |
| Cost of sales | |
| 20,997,777 | | |
| 657,709 | | |
| 21,655,486 | |
| Gross
profit | |
| 2,912,737 | | |
| (657,709 | ) | |
| 2,255,028 | |
| Selling
and administrative expenses | |
| 4,007,888 | | |
| (657,709 | ) | |
| 3,350,179 | |
| Operating
income | |
$ | (1,095,151 | ) | |
$ | - | | |
$ | (1,095,151 | ) |
Nine
Months Ended July 31, 2025
| (Unaudited) | |
As
Previously Reported | | |
Revision | | |
As
Revised | |
| Net
sales | |
$ | 68,535,860 | | |
$ | - | | |
$ | 68,535,860 | |
| Cost of sales | |
| 55,253,979 | | |
| 2,192,266 | | |
| 57,446,245 | |
| Gross
profit | |
| 13,281,881 | | |
| (2,192,266 | ) | |
| 11,089,615 | |
| Selling
and administrative expenses | |
| 11,897,386 | | |
| (2,192,266 | ) | |
| 9,705,120 | |
| Operating
income | |
$ | 1,384,495 | | |
$ | - | | |
$ | 1,384,495 | |
Three
Months Ended January 31, 2026
| | |
| | |
| | |
| |
| (Unaudited) | |
As
Previously Reported | | |
Revision | | |
As
Revised | |
| Net
sales | |
$ | 25,565,840 | | |
$ | - | | |
$ | 25,565,840 | |
| Cost of sales | |
| 18,536,823 | | |
| 904,080 | | |
| 19,440,903 | |
| Gross
profit | |
| 7,029,017 | | |
| (904,080 | ) | |
| 6,124,937 | |
| Selling
and administrative expenses | |
| 4,443,286 | | |
| (904,080 | ) | |
| 3,539,206 | |
| Operating
income | |
$ | 2,376,742 | | |
$ | - | | |
$ | 2,376,742 | |
|