v3.26.3
Income Taxes (Tables)
 6 Months Ended 12 Months Ended
Apr. 30, 2026
Oct. 31, 2025
Income Tax Disclosure [Abstract]    
Schedule of Reconciliation of the Income Tax Expenses Determined at the Statutory Income Tax Rate

A reconciliation of the income tax expenses determined at the statutory income tax rate to the Company’s income taxes is as follows:

 

   For The Six Months Ended
April 30,		 
   2026   2025 
Income tax computed at 25%  $(217,032)  $(112,353)
Different tax rates in other jurisdictions   629,555    163,809 
Tax preferential rate   (144,500)   (19,830)
Non deductible expenses   4,834    1,323 
Super deduction   (78,351)   (3,196)
Tax loss not recognised   11,457    — 
Income tax expense  $205,963   $29,752 

A reconciliation of the income tax expenses determined at the statutory income tax rate to the Company’s income taxes is as follows:

 

   For The Year Ended
October 31,		 
   2025   2024   2023 
Income tax computed at 25%  $(29,825)  $621,030   $544,135 
Different tax rates in other jurisdictions   336,470    10,347    8,235 
Tax preferential rate   (135,251)   (253,840)   (211,285)
Non deductible expenses   1,774    1,968    6,452 
Super deduction   (6,780)   (7,245)   (30,610)
Deferred tax on lease recognized in current year   17,172    -    - 
Impairment of fixed assets   -    8,507    - 
Tax loss not recognised   19,340    -    - 
Income tax expense  $202,900   $380,767   $316,927 
Schedule of Income Tax Expenses
   For The Six Months Ended
April 30,		 
   2026   2025 
Current income tax expense  $354,877   $143,621 
Deferred income tax effect   (148,914)   (113,869)
Total income tax expense  $205,963   $29,752 
Effective tax rates   (23.7)%   (6.6)%
   For The Year Ended
October 31,		 
   2025   2024   2023 
Current income tax expense  $313,463   $370,713   $344,918 
Deferred income tax effect   (110,563)   10,054    (27,991)
Total income tax expense  $202,900   $380,767   $316,927 
Effective tax rates   (170.1)%   15.3%   14.3%
Schedule of Deferred Tax Asset

As of April 30, 2026 and October 31, 2025, deferred tax asset consisted of:

 

   October 31,
2026		   October 31,
2025		 
Deferred tax asset        
Provision for credit losses  $384,222   $252,592 
Net operating loss carried forward   11,752    — 
Provision for inventory obsolescence   2,152    2,070 
Lease liabilities   46,442    15,982 
Estimated warranty liabilities   18,024    1,447 
Deferred tax liability          
Right-of-use assets   (51,415)   (23,183)
Totals  $411,177   $248,908 

As of October 31, 2025 and 2024, deferred tax asset consisted of:

 

   October 31,
2025		   October 31,
2024		 
Deferred tax asset        
Provision for bad debts  $252,592   $124,479 
Provision for inventory obsolescence   2,070    2,634 
Lease liabilities   15,982    — 
Estimated warranty liabilities   1,447    9,686 
Deferred tax liability          
Right-of-use assets   (23,183)   — 
Totals  $248,908   $136,799