| Schedule of Income Taxes Expenses Benefit |
| | | For The Six Months Ended April 30, | | | | | 2026 | | | 2025 | | | | | USD | | | USD | | | Current income tax expense | | | 370 | | | | 19,812 | | | Deferred income tax expense | | | (44,211 | ) | | | (20,182 | ) | | Total | | | (43,841 | ) | | | (370 | ) |
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| | | For the Fiscal Year Ended October 31, | | | | | 2025 | | | 2024 | | | | | USD | | | USD | | | Current income tax expense | | | 108,718 | | | | 288,844 | | | Deferred income tax expense | | | (41,284 | ) | | | (19,841 | ) | | Total | | | 67,434 | | | | 269,003 | |
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| Schedule of Reconciled to the Income Before Income Taxes |
Per the consolidated statements of income and comprehensive income, the income tax expenses for the Company can be reconciled to the income before income taxes for the six months ended April 30, 2026 and 2025 as follows: | | | For The Six Months Ended April 30, | | | | | 2026 | | | 2025 | | | | | USD | | | USD | | | Income before income tax provision | | | 564,087 | | | | 174,800 | | | PRC statutory tax rate | | | 25 | % | | | 25 | % | | Income tax computed at PRC statutory tax rate | | | 141,022 | | | | 43,700 | | | Preferential tax treatments | | | (176,122 | ) | | | (47,547 | ) | | Non-deductible expense | | | 188 | | | | 3,781 | | | Additional deduction for research and development expenses | | | (9,289 | ) | | | - | | | Tax-exempted income | | | (1,129 | ) | | | (304 | ) | | Tax effect of unused tax losses not recognised | | | 1,489 | | | | - | | | Total | | | (43,841 | ) | | | (370 | ) |
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Per the consolidated statements of income and comprehensive income, the income tax expenses for the Company can be reconciled to the (loss) income before income taxes for the facial years ended October 31, 2025 and 2024 as follows: | | | For the Fiscal Year Ended October 31, | | | | | 2025 | | | 2024 | | | | | USD | | | USD | | | Income before income taxes | | | 85,556 | | | | 2,149,669 | | | PRC statutory tax rate | | | 25 | % | | | 25 | % | | Income tax computed at PRC statutory tax rate | | | 21,389 | | | | 537,417 | | | Preferential tax treatments | | | 71,304 | | | | (244,284 | ) | | Non-deductible expense | | | 2,423 | | | | 2,775 | | | Additional deduction for research and development expenses | | | (34,277 | ) | | | (26,077 | ) | | Tax-exempted income | | | 6,595 | | | | (828 | ) | | Total | | | 67,434 | | | | 269,003 | |
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| Schedule of Deferred Tax Assets and Deferred Tax Liabilities |
The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities as of April 30, 2026 and October 31, 2025 and as follows: | | | April 30, 2026 | | | October 31, 2025 | | | Deferred tax assets | | | | | | | | Expected credit loss | | $ | 39,693 | | | $ | 20,171 | | | Net operating loss carry-forward | | $ | 82,225 | | | $ | 52,877 | | | Less: valuation allowance | | | 8,398 | | | | 6,665 | | | Total | | $ | 113,520 | | | $ | 66,383 | |
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The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities as of October 31, 2025 and 2024 were as follows: | | | October 31, 2025 | | | October 31, 2024 | | | Deferred tax assets | | | | | | | | Bad debt allowance | | $ | 20,171 | | | $ | 1,149 | | | Net operating loss carry-forward | | $ | 52,877 | | | | 23,389 | | | Less: valuation allowance | | | 6,665 | | | | — | | | Total | | $ | 66,383 | | | $ | 24,538 | |
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