v3.26.3
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

 

 

   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:

 

   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:

 

   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:

 

   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:

 

   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:

 

   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:

 

   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