v3.26.3
Taxes (Tables)
6 Months Ended 12 Months Ended
Apr. 30, 2026
Oct. 31, 2025
Taxes [Abstract]    
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 )
    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  
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 )

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  
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  

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