XML 42 R31.htm IDEA: XBRL DOCUMENT v3.24.1.1.u2

Summary of Significant Accounting Policies (Tables)

6 Months Ended

Apr. 30, 2024

Accounting Policies [Abstract]

Schedule of Other Comprehensive Income (Loss) by Component

The following table summarizes other comprehensive (loss) income by component (in thousands):

			Three Months Ended April 30,
			2024																		2023
			Pre-tax Amount						Tax Expense						Net Amount						Pre-tax Amount						Tax Expense						Net Amount
Foreign currency translation adjustments			$	(237)					$	—					$	(237)					$	(50)					$	—					$	(50)
Other comprehensive loss			$	(237)					$	—					$	(237)					$	(50)					$	—					$	(50)

			Six Months Ended April 30,
			2024																		2023
			Pre-tax Amount						Tax Expense						Net Amount						Pre-tax Amount						Tax Benefit (Expense)						Net Amount
Foreign currency translation adjustments			$	(704)					$	—					$	(704)					$	2,173					$	—					$	2,173
Minimum pension liability adjustments:
Other comprehensive (loss) income before reclassifications			—						—						—						(355)						135						(220)
Amounts reclassified to earnings included in “Other income (expense), net”			—						—						—						2,700						(756)						1,944
Other comprehensive (loss) income			$	(704)					$	—					$	(704)					$	4,518					$	(621)					$	3,897

Schedule of Accumulated Other Comprehensive Income (Loss) by Component

The following table summarizes the changes in accumulated other comprehensive loss by component (in thousands):

			Foreign Currency Translation Loss						Defined Benefit Pension Plan												Accumulated Other Comprehensive Loss
Balance at October 31, 2023			$	(5,666)					$	—											$	(5,666)
Other comprehensive loss			(704)						—												(704)
Balance at April 30, 2024			$	(6,370)					$	—											$	(6,370)

			Foreign Currency Translation (Loss) Gain						Defined Benefit Pension Plan												Accumulated Other Comprehensive Loss
Balance at October 31, 2022			$	(6,184)					$	(1,724)											$	(7,908)
Other comprehensive income			2,173						1,724												3,897
Balance at April 30, 2023			$	(4,011)					$	—											$	(4,011)

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountingPoliciesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of accumulated other comprehensive income (loss).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-14A

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481674/830-30-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 20
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481694/830-30-45-20

+ Details

Name:	us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 1
-Section 45
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-1

+ Details

Name:	us-gaap_ScheduleOfComprehensiveIncomeLossTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration