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REVENUE | 12 Months Ended
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Oct. 31, 2023
REVENUE [Abstract] |
REVENUE | NOTE 9 - REVENUE The following tables present our revenue for the years ended October 31, 2023, October 31, 2022, and October 31, 2021, disaggregated by product type, geographic origin, and timing of recognition.
|  | Year Ended |
Revenue by Product Type |  | October 31, 2023 |  |  | October 31, 2022 |  |  | October 31, 2021 |
IC |  |  |  |  |  |  |  |  |
High-end |  | $ | 194,939 |  |  | $ | 195,332 |  |  | $ | 162,973 |
Mainstream |  |  | 456,340 |  |  |  | 397,694 |  |  |  | 297,198 |
Total IC |  | $ | 651,279 |  |  | $ | 593,026 |  |  | $ | 460,171 |
FPD |  |  |  |  |  |  |  |  |  |  |  |
High-end |  | $ | 200,842 |  |  | $ | 186,988 |  |  | $ | 155,670 |
Mainstream |  |  | 39,955 |  |  |  | 44,535 |  |  |  | 47,920 |
Total FPD |  | $ | 240,797 |  |  | $ | 231,523 |  |  | $ | 203,590 |
|  | $ | 892,076 |  |  | $ | 824,549 |  |  | $ | 663,761 |
|  | Year Ended |
Revenue by Geographic Origin* |  | October 31, 2023 |  |  | October 31, 2022 |  |  | October 31, 2021 |
Taiwan |  | $ | 316,889 |  |  | $ | 291,342 |  |  | $ | 248,597 |
China |  |  | 245,378 |  |  |  | 212,598 |  |  |  | 115,732 |
Korea |  |  | 162,235 |  |  |  | 156,139 |  |  |  | 156,391 |
United States |  |  | 128,879 |  |  |  | 126,205 |  |  |  | 105,023 |
Europe |  |  | 36,579 |  |  |  | 36,402 |  |  |  | 36,242 |
Other |  |  | 2,116 |  |  |  | 1,863 |  |  |  | 1,776 |
|  | $ | 892,076 |  |  | $ | 824,549 |  |  | $ | 663,761 |
* This table disaggregates revenue by the location in which it was earned.
|  | Year Ended |
Revenue by Timing of Recognition |  | October 31, 2023 |  |  | October 31, 2022 |  |  | October 31, 2021 |
Over time |  | $ | 838,628 |  |  | $ | 758,359 |  |  | $ | 606,332 |
At a point in time |  |  | 53,448 |  |  |  | 66,190 |  |  |  | 57,429 |
|  | $ | 892,076 |  |  | $ | 824,549 |  |  | $ | 663,761 |
Contract Assets, Contract Liabilities, and Accounts Receivable The following table provides information about our contract balances at the balance sheet dates.
Classification |  | October 31, 2023 |  |  | October 31, 2022 |
Contract Assets |  |  |  |  |  |
Other current assets |  | $ | 10,984 |  |  | $ | 15,752 |
Contract Liabilities |  |  |  |  |  |  |  |
Accrued liabilities |  | $ | 9,965 |  |  | $ | 18,872 |
Other liabilities |  |  | 12,454 |  |  |  | 4,989 |
|  | $ | 22,419 |  |  | $ | 23,861 |
The following table presents revenue recognized from contract liabilities that existed at the beginning of the reporting periods.
|  | October 31, 2023 |  |  | October 31, 2022 |  |  | October 31, 2021 |
Revenue recognized from beginning liability |  | $ | 13,966 |  |  | $ | 8,934 |  |  | $ | 5,300 |
Our invoice terms generally range from net thirty to ninety days, depending on both the geographic market in which the transaction occurs and our payment agreements with specific customers. In the event that our evaluation of a customer’s business prospects and financial condition indicate that the customer presents a collectability risk, we modify terms of sale, which may require payment in advance of performance. At the time of adoption, we elected the practical expedient allowed under ASC Topic 606 “Revenue from Contracts with Customers” (“Topic 606”) that permits us not to adjust a contract’s promised amount of consideration to reflect a financing component when the period between when we transfer control of goods or services to customers and when we are paid is one year or less. In instances when we are paid in advance of our performance, we record a contract liability and, as allowed under the practical expedient in Topic 606, recognize interest expense only if the period between when we receive payment from the customer and the date when we expect to be entitled to the payment is greater than one year. Historically, advance payments we’ve received from customers have generally not preceded the completion of our performance obligations by more than one year.

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