v3.26.3
Accounts Receivable, Net
 6 Months Ended
Apr. 30, 2026
Schedule of Allowance for Expected Losses [Abstract]  
Accounts receivable, net
3. Accounts receivable, net

 

Accounts receivable consisted of the following:

 

   

April 30,

2026

     October 31,
2025		  
Accounts receivable     14,847,372       10,069,682  
Less: Allowance for expected credit losses     270,960       192,652  
Accounts receivable, net   $ 14,576,412     $ 9,877,030  

 

The movement in the allowance for expected losses are as follows:

 

   

April 30,

2026

     October 31,
2025		  
Beginning balance   $ 192,652     $ 17,179  
Additions   $ 70,790     $ 173,564  
Foreign currency translation adjustments     7,518       1,909  
Allowance for expected losses   $ 270,960     $ 192,652  

 

The Company’s credit policy typically requires payment within 180 to 360 days, and payments on the vast majority of its sales have been collected within 360 days.

 

The additions of expected credit losses were $70,790 and $173,564 as of April 30, 2026 and October 31, 2025, respectively.