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SEGMENT INFORMATION | 9 Months Ended
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Jul. 31, 2024
Segment Reporting [Abstract] |
SEGMENT INFORMATION | 11. SEGMENT INFORMATION We follow the accounting guidance of ASC 280 “Segment Reporting” (“ASC 280”). Reportable operating segments are determined based on the management approach. The management approach, as defined by ASC 280, is based on the way that the chief operating decision-maker organizes the segments within an enterprise for making operating decisions and assessing performance. While our results of operations are primarily reviewed on a consolidated basis, the chief operating decision-maker manages the enterprise in three reportable segments, each with different operating and potential revenue generating characteristics: (i) CAR-T Therapeutics, (ii) Cancer Vaccines and (iii) Other. The following represents selected financial information for our segments for the three and nine months ended July 31, 2024 and 2023 and as of July 31, 2024 and October 31, 2023, in thousands: SCHEDULE OF SEGMENT INFORMATION
|  | For the Three Months Ended July 31, |  |  | For the Nine Months Ended July 31, |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
Net loss: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CAR-T Therapeutics |  | $ | (1,145 | ) |  | $ | (1,091 | ) |  | $ | (4,115 | ) |  | $ | (2,999 | )
Cancer Vaccines |  |  | (2,160 | ) |  |  | (1,390 | ) |  |  | (5,628 | ) |  |  | (3,261 | )
Other |  |  | (10 | ) |  |  | (67 | ) |  |  | (42 | ) |  |  | (949 | )
Total |  | $ | (3,315 | ) |  | $ | (2,548 | ) |  | $ | (9,785 | ) |  | $ | (7,209 | )
Net income/(loss) |  | $ | (3,315 | ) |  | $ | (2,548 | ) |  | $ | (9,785 | ) |  | $ | (7,209 | )
Total operating costs and expenses |  | $ | 3,592 |  |  | $ | 2,844 |  |  | $ | 10,668 |  |  | $ | 8,170 |
Less non-cash stock-based compensation |  |  | (1,179 | ) |  |  | (1,217 | ) |  |  | (3,699 | ) |  |  | (3,507 | )
Operating costs and expenses excluding non-cash stock-based compensation |  | $ | 2,413 |  |  | $ | 1,627 |  |  | $ | 6,969 |  |  | $ | 4,663 |
Operating costs and expenses excluding non-cash stock-based compensation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CAR-T Therapeutics |  | $ | 789 |  |  | $ | 713 |  |  | $ | 2,943 |  |  | $ | 1,930 |
Cancer Vaccines |  |  | 1,614 |  |  |  | 855 |  |  |  | 3,988 |  |  |  | 1,966 |
Other |  |  | 10 |  |  |  | 59 |  |  |  | 38 |  |  |  | 767 |
Total |  | $ | 2,413 |  |  | $ | 1,627 |  |  | $ | 6,969 |  |  | $ | 4,663 |
Operating costs and expenses excluding non-cash stock-based compensation |  | $ | 2,413 |  |  | $ | 1,627 |  |  | $ | 6,969 |  |  | $ | 4,663 |
|  | July 31, 2024 |  |  | October 31, 2023 |
Total assets: |  |  |  |  |  |  |  |
CAR-T Therapeutics |  | $ | 7,493 |  |  | $ | 7,523 |
Cancer Vaccines |  |  | 15,290 |  |  |  | 17,215 |
Other |  |  | 125 |  |  |  | 784 |
Total |  | $ | 22,908 |  |  | $ | 25,522 |
Total assets |  | $ | 22,908 |  |  | $ | 25,522 |
Operating costs and expenses excluding non-cash stock-based compensation is the measurement the chief operating decision-maker uses in managing the enterprise. The Company’s consolidated revenue of $210,000 and inventor royalties, contingent legal fees, litigation and licensing expense of $161,000 for the nine months ended July 31, 2023 were solely related to our encrypted audio/video conference calling technology, which is included in our Other segment. All our revenue is generated domestically (United States) based on the country in which the licensee is located.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 48 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards 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