v3.26.3
Condensed Financial Information of the Parent Company (Tables)
6 Months Ended 12 Months Ended
Apr. 30, 2026
Oct. 31, 2025
Condensed Financial Information of the Parent Company [Abstract]    
Schedule of Condensed Balance Sheet

CONDENSED BALANCE SHEET

 

    April 30,
2026
    October 31,
2025
 
    US$     US$  
ASSETS            
Current assets            
Cash and cash equivalents     289       291  
Other receivable     4,961       5,004  
Total current assets     5,250       5,295  
Investment in unconsolidated subsidiaries     13,599,059       12,481,495  
Total assets     13,604,309       12,486,790  
LIABILITIES                
Current liabilities                
Other payables     178,476       180,000  
Due to related parties     52,239       23,003  
Contract liability     198,528       -  
Total current liabilities     429,243       203,003  
Total liabilities     429,243       203,003  
Total shareholders’ equity     13,175,066       12,283,787  
Total liabilities and shareholders’ equity     13,604,309       12,486,790  

CONDENSED BALANCE SHEET

 

    October 31,
2025
    October 31,
2024
 
    US$     US$  
ASSETS            
Current assets            
Cash and cash equivalents     291       -  
Other receivable     5,004       -  
Total current assets     5,295       -  
Investment in unconsolidated subsidiaries     12,481,495       7,953,227  
Total assets     12,486,790       7,953,227  
LIABILITIES                
Current liabilities                
Other payables     180,000       -  
Due to related parties     23,003          
Total current liabilities     203,003       -  
Total liabilities     203,003       -  
Total shareholders’ equity     12,283,787       7,953,227  
Total liabilities and shareholders’ equity     12,486,790       7,953,227  

 

Schedule of Condensed Statement of Income and Comprehensive Income

 

CONDENSED STATEMENT OF INCOME AND COMPREHENSIVE INCOME

 

    For The Six Months Ended
April 30,
 
    2026     2025  
    US$     US$  
Revenues     —       —  
Operating expenses                
General and administrative     —       —  
Loss from operations     —       —  
Equity method income     610,432       165,925  
Interest expense     —       —  
Income before income taxes     610,432       165,925  
Income tax expense     —       —  
Net income     610,432       165,925  
Other comprehensive income/(loss)                
Foreign currency translation difference     280,847       (108,280 )
Total comprehensive income     891,279       57,645  

CONDENSED STATEMENT OF INCOME AND COMPREHENSIVE INCOME

 

    October 31,
2025
    October 31,
2024
    October 31,
2023
 
    US$     US$     US$  
Revenues     —       —       —  
Operating expenses                        
General and administrative     (200,463 )     —       —  
Loss from operations     (200,463 )     —       —  
Equity method income     200,527       1,813,170       1,909,271  
Interest expense     1,962       —       —  
Income before income taxes     2,026       1,813,170       1,909,271  
Income tax expense     —       —       —  
Net income     2,026       1,813,170       1,909,271  
Other comprehensive loss                        
Foreign currency translation difference     52,666       36,714       (39,443 )
Total comprehensive income     54,692       1,849,884       1,869,828  
Schedule of Condensed Statement of Cash Flows

CONDENSED STATEMENT OF CASH FLOWS

 

   

For The Six Months Ended

April 30,

 
    2026     2025  
    US$     US$  
Cash Flows from Operating Activities:            
Net income     610,432       165,925  
Foreign exchange (gain) loss     (1,479 )        
Equity method income     (836,717 )     (165,925 )
Advances from customers     198,528       -  
Due to related parties     29,236       -  
Net cash used in operating activities     -       -  
Investments in subsidiary     -       -  
Net cash provided by investing activities     -       -  
Proceeds from issuance of common stock     -       -  
Net cash provided by financing activities     -       -  
Net decrease in cash and cash equivalents     -       -  
Cash and cash equivalents, beginning of year     291       -  
Effect of exchange rate changes on cash and cash equivalents     (2 )     -  
Cash and cash equivalents, end of year     289       -  

CONDENSED STATEMENT OF CASH FLOWS

 

    October 31,
2025
    October 31,
2024
    October 31,
2023
 
    US$     US$     US$  
Cash Flows from Operating Activities:                  
Net income     2,026       1,813,170       1,909,271  
Equity method income     (253,193 )     (1,849,884 )     (1,869,828 )
Other receivables     (5,004 )     -       -  
Other payables     180,000       -       -  
Due to related parties     23,003       -       -  
Net cash used in operating activities     (53,168 )     (36,714 )     39,443  
Investments in subsidiary     (4,275,075 )     (787,266 )     -  
Net cash provided by investing activities     (4,275,075 )     (787,266 )     -  
Proceeds from issuance of common stock     4,275,868       787,266       -  
Net cash provided by financing activities     4,275,868       787,266       -  
Net decrease in cash and cash equivalents     (52,375 )     (36,714 )     39,443  
Cash and cash equivalents, beginning of year     -       -       -  
Effect of exchange rate changes on cash and cash equivalents     52,666       36,714       (39,443 )
Cash and cash equivalents, end of year     291       -       -