v3.26.3
Patent
9 Months Ended
Jul. 31, 2026
Finite-Lived Intangible Assets, Net [Abstract]  
Patent [Text Block]

7. Patent

Patent Assignment Agreement with University of British Columbia ("UBC")

On November 20, 2023, the Company entered into a Patent Assignment Agreement ("PAA") with UBC.  Under the terms of the agreement, UBC agrees to transfer, sell and assign to the Company all of UBC's right, title and interest in and to the Patents.  However, the PAA will not be released to the Company until the Company has paid UBC $40,060 ($50,000 CAD) for expenses incurred and also fully pay the loan amount of $98,117 ($136,539 CAD) from the Loan Agreement entered into by both parties on November 20, 2023 (see Note 8).  Until that time, the PAA will be held in escrow until no later than November 20, 2027.  Should the Company fail to fully settle both payments on or before November 20, 2027, the PAA will not be released and will be destroyed.

The Company fully paid the loan and all interest due on March 4, 2025. The Patent Assignment was completed on April 7, 2025.

The total capitalized costs as of July 31, 2026, and October 31, 2025, were $186,703 and $186,703, respectively. 

The patent has an expiration date of February 3, 2036.  Amortization expense for the nine months ended July 31, 2026, and 2025 was $12,888 and $5,477, respectively.  Amortization expense for the three months ending July 31, 2026, was $4,307. During the three months ending July 31, 2025, an amount of $4,344 was expensed.  Accumulated amortization as of July 31, 2026, and October 31, 2025, were $22,707 and $9,819, respectively.