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REVENUE | 12 Months Ended
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Oct. 31, 2024
REVENUE [Abstract] |
REVENUE | NOTE 10 - REVENUE The following tables present the Company’s revenue for the years ended October 31, 2024, October 31, 2023, and October 31, 2022, disaggregated by product type, geographic origin, and timing of recognition.
|  | Year Ended |
Revenue by Product Type |  | October 31, 2024 |  |  | October 31, 2023 |  |  | October 31, 2022 |
IC |  |  |  |  |  |  |  |  |
High-end |  | $ | 228,469 |  |  | $ | 194,939 |  |  | $ | 195,332 |
Mainstream |  |  | 409,682 |  |  |  | 456,340 |  |  |  | 397,694 |
Total IC |  | $ | 638,151 |  |  | $ | 651,279 |  |  | $ | 593,026 |
FPD |  |  |  |  |  |  |  |  |  |  |  |
High-end |  | $ | 195,365 |  |  | $ | 200,842 |  |  | $ | 186,988 |
Mainstream |  |  | 33,430 |  |  |  | 39,955 |  |  |  | 44,535 |
Total FPD |  | $ | 228,795 |  |  | $ | 240,797 |  |  | $ | 231,523 |
|  | $ | 866,946 |  |  | $ | 892,076 |  |  | $ | 824,549 |
|  | Year Ended |
Revenue by Geographic Origin* |  | October 31, 2024 |  |  | October 31, 2023 |  |  | October 31, 2022 |
Taiwan |  | $ | 288,275 |  |  | $ | 316,889 |  |  | $ | 291,342 |
China |  |  | 232,941 |  |  |  | 245,378 |  |  |  | 212,598 |
Korea |  |  | 158,017 |  |  |  | 162,235 |  |  |  | 156,139 |
United States |  |  | 146,652 |  |  |  | 128,879 |  |  |  | 126,205 |
Europe |  |  | 39,244 |  |  |  | 36,579 |  |  |  | 36,402 |
Other |  |  | 1,817 |  |  |  | 2,116 |  |  |  | 1,863 |
|  | $ | 866,946 |  |  | $ | 892,076 |  |  | $ | 824,549 |
* This table disaggregates revenue by the location in which it was earned.
|  | Year Ended |
Revenue by Timing of Recognition |  | October 31, 2024 |  |  | October 31, 2023 |  |  | October 31, 2022 |
Over time |  | $ | 831,500 |  |  | $ | 838,628 |  |  | $ | 758,359 |
At a point in time |  |  | 35,446 |  |  |  | 53,448 |  |  |  | 66,190 |
|  | $ | 866,946 |  |  | $ | 892,076 |  |  | $ | 824,549 |
Contract Assets and Contract Liabilities The following table provides information about the Company’s contract balances at the balance sheet dates.
Classification |  | October 31, 2024 |  |  | October 31, 2023 |
Contract Assets |  |  |  |  |  |
Other current assets |  | $ | 11,532 |  |  | $ | 10,984 |
Contract Liabilities |  |  |  |  |  |  |  |
Accrued liabilities |  | $ | 12,375 |  |  | $ | 9,965 |
Other liabilities |  |  | 8,910 |  |  |  | 12,454 |
|  | $ | 21,285 |  |  | $ | 22,419 |
The following table presents revenue recognized from contract liabilities that existed at the beginning of the reporting periods.
|  | October 31, 2024 |  |  | October 31, 2023 |  |  | October 31, 2022 |
Revenue recognized from beginning liability |  | $ | 12,222 |  |  | $ | 13,966 |  |  | $ | 8,934 |
The Company’s invoice terms generally range from net thirty to ninety days, depending on both the geographic market in which the transaction occurs and the Company’s payment agreements with specific customers. In the event that the Company’s evaluation of a customer’s business prospects and financial condition indicate that the customer presents a collectability risk, the Company will modify terms of sale, which may require payment in advance of performance. At the time of adoption, the Company elected the practical expedient allowed under ASC Topic 606 “Revenue from Contracts with Customers” (“Topic 606”) that permits the Company not to adjust a contract’s promised amount of consideration to reflect a financing component when the period between when the Company transfers control of goods or services to customers and when the Company is paid is one year or less. In instances when the Company is paid in advance of the Company’s performance, the Company records a contract liability and, as allowed under the practical expedient in Topic 606, recognize interest expense only if the period between when the Company receives payment from the customer and the date when the Company expects to be entitled to the payment is greater than one year. Historically, advance payments the Company has received from customers have generally not preceded the completion of the Company’s performance obligations by more than one year.

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