v3.26.3
Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)
 6 Months Ended 12 Months Ended
Apr. 30, 2026
Apr. 30, 2025
Oct. 31, 2025
Oct. 31, 2024
Oct. 31, 2023
Cash Flows from Operating Activities:          
Net (loss)/income $ 607,928 $ 175,170 $ 18,122 $ 1,880,666 $ 1,978,277
Depreciation of property and equipment 14,805 50,879 30,573 28,548 22,638
Allowance for expected credit loss 70,790 103,552 173,564 17,064 (23,422)
Other non-current assets     196,834 178,786
Other payables and accrued liabilities     (928,045) 13,537 (100,599)
Lease liabilities     22,604 (327,396) (167,614)
Amortization of right-of-use assets 62,720 26,092 138,080 179,858 189,311
Amortization of intangible assets 520 506 1,014 1,021 1,032
Changes in operating assets and liabilities:          
Accounts receivable (4,402,222) 8,324 (3,791,371) 168,688 1,895,868
Inventories 4,306,662 (5,247) (3,817,383) (412,235) 56,562
Prepayments and other current assets (3,937,778) 951,385      
Other current assets and other receivables 379,312 (402,681) 2,240,000 (4,142,973) (1,397,468)
Amount due from related party (345,263) (5,569) (36,433) 422 (426)
Deferred tax assets (44,211) (960,210) (41,284) (19,841) (2,575)
Operating lease-right of use assets (90,839) (1,451) (122,830) (45,928)
Deferred financing cost (938,993) (332,851) (905,452) (273,346)
Other current liabilities 718,751 75,276      
Accounts payable (353,836) 328,826 1,091,381 1,094,933 (4,279,114)
Income tax payable (161,762) 42,114 87,446 283,245 87,502
Contract liabilities 1,897,767 (48,136) 134,680 (328,693) 164,529
Amount due to related party 1,447,089 (153,012) (720,729) 1,070,112
Net cash (used in)/provided by operating activities (1,276,656) 846,926 (5,285,745) (3,038,431) (599,947)
Cash Flows from Investing Activities:          
Purchases of property and equipment (53,810) (56,877) (18,514) (73,646)
Collection from loans to third parties     810,250
Net cash used in investing activities (53,810) (56,877) (18,514) 736,604
Cash Flows from Financing Activities:          
Proceeds from bank borrowings 3,095,095 124,609 3,036,036 4,611,529 1,406,889
Proceeds from third party borrowings 62,000      
Repayments of borrowings to third parties (207,359) (255,316) (325,058) (745,156)
Repayment of bank borrowings (1,723,796) (650,735) (3,191,570) (1,813,680) (1,806,122)
Capital contributions     5,594,926 787,266
Proceeds from third party loans     184,559 260,101 71,055
Net cash provided by/ (used in) financing activities 1,225,940 (781,442) 5,298,893 3,100,060 (328,178)
Effect of Exchange Rate Changes on Cash 2,599 (492) (10,126) 971 3,715
Net (decrease)/Increase in cash (48,117) 11,182 (53,855) 44,086 (187,806)
Cash, Beginning of Year 122,381 174,825 174,825    
Cash, End of Year 74,264 186,007 122,381 174,825  
Supplemental disclosure of cash flow information:          
Cash paid for income tax 118,187 10,959 21,273 5,598 222,026
Cash paid for interest 86,333 29,403 155,572 151,335 69,572
Supplemental disclosure of non-cash flow information:          
Right-of-use assets obtained in exchange for operating lease obligation 113,441 56,398      
Right-of-use assets obtained in exchange for operating lease obligation     177,415 66,419 18,639
Previously Reported          
Cash Flows from Financing Activities:          
Cash, Beginning of Year $ 122,381 $ 176,236 176,236 132,150 319,956
Cash, End of Year     $ 122,381 $ 176,236 $ 132,150