v3.26.3
UNAUDITED INTERIM CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
Apr. 30, 2026
Oct. 31, 2025
Oct. 31, 2024
CURRENT ASSETS      
Cash $ 1,653,308 $ 572,807 $ 407,031
Accounts receivable, net 21,270,035 12,382,623 8,702,303
Prepayment, net 5,582,523 0 7,699
Prepaid expenses, current 1,107,696 1,963,359 0
Other Receivables 113,118 5,073 11,410
Contract assets 1,838,135 1,158,370 603,979
Loan receivable, current 600,000 0  
Due from related parties 347 490 40,154
Inventories 123 128 134
Interest receivable 3,500 10,500 0
Total current assets 32,168,785 16,093,350 9,772,710
NON-CURRENT ASSETS      
Deferred offering costs 0 19,884 967,793
Prepaid expenses, non-current 0 105,000 0
Loan receivable, non-current 0 350,000 0
Operating lease assets, net 760,269 154,556 67,934
Finance lease assets, net   0 43,520
Property and equipment, net 179,688 201,539 242,185
Intangible assets, net 5,798 5,738 6,088
Deferred tax asset 411,177 248,908 136,799
Total non-current assets 1,356,932 1,085,625 1,464,319
TOTAL ASSETS 33,525,717 17,178,975 11,237,029
CURRENT LIABILITIES      
Accounts payable 7,560,733 3,175,565 1,851,723
Advance from Customers 1,044,553 246 0
Due to related parties   0 63,222
Payroll payable 89,959 15,009 23,401
Tax payables 1,548,762 1,138,911 821,010
Other payables 7,241,937 5,005,375 3,353,963
Contract liabilities 1,256,381    
Finance lease liabilities – current   0 21,893
Operating lease liabilities – current 290,326 52,217 6,382
Estimated warranty liabilities 120,161 9,650 64,576
Total current liabilities 19,152,812 9,396,973 6,206,170
NON-CURRENT LIABILITIES      
Operating lease liabilities – non-current 426,626 54,331 13,550
Total non-current liabilities 426,626 54,331 13,550
TOTAL LIABILITIES 19,579,438 9,451,304 6,219,720
SHAREHOLDERS’ EQUITY      
Subscription receivable (1,500) (1,500) (1,500)
Additional paid-in capital 11,257,406 4,222,882 1,210,094
Statutory reserve 666,232 512,732 402,621
Retained earnings 1,893,290 3,118,706 3,551,019
Accumulated other comprehensive income (loss) 128,530 (126,774) (146,425)
Total Decent’s shareholders’ equity 13,948,496 7,727,671 5,017,309
Non-controlling interests (2,217) 0  
Total shareholders’ equity 13,946,279 7,727,671 5,017,309
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY 33,525,717 17,178,975 11,237,029
Class A Ordinary shares      
SHAREHOLDERS’ EQUITY      
Common stock value 4,038 1,125 1,000
Class B Ordinary shares      
SHAREHOLDERS’ EQUITY      
Common stock value $ 500 $ 500 $ 500