COMPOSITION OF CERTAIN FINANCIAL STATEMENT CAPTIONS (Tables)
|
9 Months Ended |
Jul. 31, 2026 |
| Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
| SCHEDULE OF INTEREST RATES AND AMOUNT HELD IN CERTIFIED DEPOSIT AND INTEREST BEARING ACCOUNTS |
SCHEDULE OF INTEREST RATES AND AMOUNT HELD IN CERTIFIED DEPOSIT AND INTEREST BEARING ACCOUNTS
| | |
Deposit | | |
Interest | | |
Deposit | | |
Interest | |
| | |
July 31, | | |
July 31, | | |
July 31, | | |
July 31, | |
| Country | |
2026 | | |
2026 | | |
2025 | | |
2025 | |
| | |
| | |
| | |
| | |
| |
| USA
- deposit interest | |
$ | 19,849,240 | | |
$ | 402,805 | | |
$ | 17,570,384 | | |
$ | 423,828 | |
| UK - deposit interest | |
| 5,023,638 | | |
| 95,739 | | |
| 3,680,192 | | |
| 61,407 | |
| Denmark - deposit interest | |
| - | | |
| 35,209 | | |
| - | | |
| 9,378 | |
| | |
$ | 24,872,878 | | |
$ | 533,753 | | |
$ | 21,250,576 | | |
$ | 494,613 | |
| | |
| | | |
| | | |
| | | |
| | |
| USA - non bank interest (IRS) | |
| | | |
| 44,249 | | |
| | | |
| - | |
| | |
| | | |
| | | |
| | | |
| | |
| Total Interest Income | |
| | | |
$ | 578,002 | | |
| | | |
$ | 494,613 | |
|
| SCHEDULE OF COMPONENTS OF INVENTORY |
Inventory
consisted of the following as of:
SCHEDULE OF COMPONENTS OF INVENTORY
| | |
July
31, | | |
October
31, | |
| | |
2026 | | |
2025 | |
| | |
| | |
| |
| Raw
materials and parts | |
$ | 10,579,331 | | |
$ | 10,622,753 | |
| Work
in progress | |
| 279,115 | | |
| 565,147 | |
| Finished
goods | |
| 2,629,211 | | |
| 2,448,612 | |
| Total
Inventory | |
$ | 13,487,657 | | |
$ | 13,636,512 | |
|
| SUMMARY OF OTHER CURRENT ASSETS |
Other
current assets consisted of the following as of:
SUMMARY OF OTHER CURRENT ASSETS
| | |
July
31, | | |
October
31, | |
| | |
2026 | | |
2025 | |
| | |
| | |
| |
| Deposits
and other assets | |
$ | 52,747 | | |
$ | 59,715 | |
| Employee
Retention Credit Receivables | |
| - | | |
| 212,300 | |
| Other
Foreign Sales Tax Receivables | |
| 108,381 | | |
| 259,454 | |
| Total
Other Current Assets | |
$ | 161,128 | | |
$ | 531,469 | |
|
| SCHEDULE OF FIXED ASSETS |
Fixed
Assets consisted of the following as of:
SCHEDULE OF FIXED ASSETS
| | |
July
31, | | |
October
31, | |
| | |
2026 | | |
2025 | |
| | |
| | |
| |
| Buildings | |
$ | 6,078,227 | | |
$ | 5,979,758 | |
| Land | |
| 200,000 | | |
| 200,000 | |
| Office
machinery and equipment | |
| 2,449,650 | | |
| 2,194,151 | |
| Software | |
| 378,333 | | |
| 364,923 | |
| Rental
assets | |
| 3,194,250 | | |
| 2,874,192 | |
| Furniture,
fixtures and improvements | |
| 1,681,947 | | |
| 1,611,168 | |
| Totals | |
| 13,982,407 | | |
| 13,224,192 | |
| Less:
accumulated depreciation | |
| (6,553,572 | ) | |
| (5,928,401 | ) |
| | |
| | | |
| | |
| Total
Property and Equipment, net | |
| 7,428,835 | | |
| 7,295,791 | |
| | |
| | | |
| | |
| Right
of use assets, net | |
| 339,766 | | |
| 372,647 | |
| | |
| | | |
| | |
| Total
Fixed Assets, net | |
$ | 7,768,601 | | |
$ | 7,668,438 | |
|
| SCHEDULE OF PROPERTY AND EQUIPMENT, NET, BY GEOGRAPHIC AREAS |
Property
and equipment, net, by geographic areas were as follows:
SCHEDULE OF PROPERTY AND EQUIPMENT, NET, BY GEOGRAPHIC AREAS
| | |
July
31, | | |
October
31, | |
| | |
2026 | | |
2025 | |
| | |
| | |
| |
| USA | |
$ | 2,070,624 | | |
$ | 1,990,372 | |
| Europe | |
| 5,358,211 | | |
| 5,305,419 | |
| | |
| | | |
| | |
| Total
Property and Equipment, net | |
$ | 7,428,835 | | |
$ | 7,295,791 | |
|
| SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES |
Accrued
Expenses and Other Current Liabilities consisted of the following as of:
SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
| | |
July
31, | | |
October
31, | |
| | |
2026 | | |
2025 | |
| | |
| | |
| |
| Accruals | |
$ | 525,359 | | |
$ | 545,980 | |
| Other
Tax Payables | |
| 1,538,537 | | |
| 1,664,590 | |
| Commitment and Contingent Liability - PAL Earn Out | |
| 438,588 | | |
| 213,343 | |
| Employee
Related | |
| 74,736 | | |
| 52,039 | |
| Total
Accrued Expenses and Other Current Liabilities | |
$ | 2,577,220 | | |
$ | 2,475,952 | |
|
| SCHEDULE OF OTHER INCOME |
Total
Other Income, consisted of the following:
SCHEDULE OF OTHER INCOME
| | |
Three
Months | | |
Three
Months | | |
Nine
Months | | |
Nine
Months | |
| | |
Ended | | |
Ended | | |
Ended | | |
Ended | |
| | |
July
31, | | |
July
31, | | |
July
31, | | |
July
31, | |
| | |
2026 | | |
2025 | | |
2026 | | |
2025 | |
| | |
| | |
| | |
| | |
| |
| Grant
Income | |
$ | 21,357 | | |
$ | - | | |
$ | 50,961 | | |
$ | 100,186 | |
| Gain
on sale of asset | |
| - | | |
| - | | |
| 133,566 | | |
| - | |
| Other | |
| 2,902 | | |
| 8,922 | | |
| 12,926 | | |
| 19,735 | |
| Total Other Income | |
$ | 24,259 | | |
$ | 8,922 | | |
$ | 197,453 | | |
$ | 119,921 | |
| | |
| | | |
| | | |
| | | |
| | |
| Interest
Received | |
| 233,817 | | |
| 154,848 | | |
| 578,002 | | |
| 494,613 | |
| | |
| | | |
| | | |
| | | |
| | |
| Total
Other Income, net | |
$ | 258,076 | | |
$ | 163,770 | | |
$ | 775,455 | | |
$ | 614,534 | |
|