NATURE OF ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
9 Months Ended |
Jul. 31, 2026 |
|---|
| Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
| SCHEDULE OF DISAGGREGATION OF REVENUE |
The
following tables summarize the Company’s revenue for the reporting periods, disaggregated by product or service type:
SCHEDULE OF DISAGGREGATION OF REVENUE
| | |
Three
Months Ended
July
31, 2026 | | |
Three
Months Ended
July
31, 2025 | |
| Revenues: | |
| | | |
| | |
| Research and development products | |
$ | 74,431 | | |
$ | 88,199 | |
| AlloRx Stem Cells to Foreign Third-Party Clinics | |
| 394,428 | | |
| 490,960 | |
| InfiniVive products | |
| 101,605 | | |
| 29,484 | |
| | |
| | | |
| | |
| Total | |
$ | 570,464 | | |
$ | 608,643 | |
The
following tables summarize the Company’s revenue for the reporting periods, disaggregated by product or service type:
| | |
Nine
months Ended
July 31, 2026 | | |
Nine
months Ended
July 31, 2025 | |
| Revenues: | |
| | | |
| | |
| Research and development products | |
$ | 287,822 | | |
$ | 355,238 | |
| AlloRx Stem Cells to Foreign Third-Party Clinics | |
| 937,998 | | |
| 1,113,085 | |
| InfiniVive products | |
| 320,356 | | |
| 98,871 | |
| Fitore products | |
| - | | |
| 2,907 | |
| | |
| | | |
| | |
| Total | |
$ | 1,546,176 | | |
$ | 1,570,101 | |
|
| SUMMARY OF DEFERRED REVENUES |
The
table below summarizes Deferred Revenues as of July 31, 2026:
SUMMARY OF DEFERRED REVENUES
| | |
October
31, 2025 | | |
Other
Project Income
Recognized | | |
Net Revenue Deferred | | |
July 31, 2026 | |
| Deferred Revenue | |
$ | 525,387 | | |
$ | - | | |
$ | - | | |
$ | 525,387 | |
| Total | |
$ | 525,387 | | |
$ | - | | |
$ | - | | |
$ | 525,387 | |
The
table below summarizes Deferred Revenues as of October 31, 2025:
| | |
October 31, 2024 | | |
Other
Project Income
Recognized | | |
Net Revenue Deferred | | |
October 31, 2025 | |
| Deferred Revenue | |
$ | 525,387 | | |
$ | - | | |
$ | - | | |
$ | 525,387 | |
| Total | |
$ | 525,387 | | |
$ | - | | |
$ | - | | |
$ | 525,387 | |
|
| SCHEDULE OF ANTI-DILUTIVE SECURITIES EXCLUDED EARNINGS PER SHARE |
SCHEDULE OF ANTI-DILUTIVE SECURITIES EXCLUDED EARNINGS PER SHARE
| | |
July 31, 2026 | | |
July 31, 2025 | |
| | |
| | |
| |
| Stock options outstanding | |
| 1,028,308 | | |
| 1,112,923 | |
| Shares to be issued in connection with exercise of warrants | |
| 68,958 | | |
| 187,035 | |
| 2022 Series Convertible Notes Payable - common shares | |
| - | | |
| 7,692 | |
| 2023 Series Convertible Notes Payable – Stock Settled | |
| - | | |
| 32,528 | |
| 2023 Series Convertible Notes Payable – Stock Settled - warrants issuable | |
| 24,924 | | |
| 3,076 | |
| 2023 Series B Convertible Notes Payable - Stock Settled | |
| - | | |
| 103,286 | |
| 2023 Series B Convertible Notes Payable - Stock Settled - warrants issuable | |
| 80,776 | | |
| 39,881 | |
| 2024 Series Senior Secured Convertible Notes Payable – Stock Settled | |
| - | | |
| 39,583 | |
| 2024 Series Senior Secured Convertible Notes Payable – Stock Settled – warrants issuable | |
| 117,188 | | |
| 289,583 | |
| 2025 Series Senior Secured Convertible Notes Payable – Stock Settled | |
| - | | |
| 1,842,532 | |
| 2025 Series Senior Secured Convertible Notes Payable – Stock Settled – warrants issuable | |
| 2,046,875 | | |
| 1,289,773 | |
| Series A-1 Convertible Preferred Stock | |
| 6,744,188 | | |
| 100,000 | |
| Total | |
| 10,111,217 | | |
| 5,047,892 | |
|
| SCHEDULE OF INVENTORIES |
Inventories,
consisting of raw materials and finished goods, are stated at the lower of cost (using the specific identification method) or net realizable
value. Inventories consisted of the following at the balance sheet dates:
SCHEDULE OF INVENTORIES
| | |
July 31, 2026 | | |
October 31, 2025 | |
| | |
| | |
| |
| Raw Materials | |
$ | 27,550 | | |
$ | - | |
| Finished Goods | |
| 268,661 | | |
| 134,833 | |
| Total inventory | |
$ | 296,211 | | |
$ | 134,833 | |
|