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INCOME TAXES (Tables) | 12 Months Ended
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Oct. 31, 2024
Income Tax Disclosure [Abstract] |
SCHEDULE OF INCOME TAX PROVISION (BENEFIT) | Income tax provision (benefit) consists of the following: SCHEDULE OF INCOME TAX PROVISION (BENEFIT)
|  | 2024 |  |  | 2023 |
|  | Year Ended October 31, |
|  | 2024 |  |  | 2023 |
Federal: |  |  |  |  |  |  |  |
Current |  | $ | - |  |  | $ | - |
Deferred |  |  | (2,284,000 | ) |  |  | (739,000 | )
State: |  |  |  |  |  |  |  |
Current |  |  | - |  |  |  | - |
Deferred |  |  | (754,000 | ) |  |  | (583,000 | )
Adjustment to valuation allowance related to net deferred tax assets |  |  | 3,038,000 |  |  |  | 1,322,000 |
Total |  | $ | - |  |  | $ | - |
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES | The tax effects of temporary differences that give rise to significant portions of the deferred tax asset, net, at October 31, 2024 and 2023, are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES
|  | 2024 |  |  | 2023 |
|  | October 31, |
|  | 2024 |  |  | 2023 |
Long-term deferred tax assets: |  |  |  |  |  |  |  |
Federal and state NOL and tax credit carryforwards |  | $ | 29,198,000 |  |  | $ | 26,532,000 |
Deferred compensation |  |  | 8,394,000 |  |  |  | 7,752,000 |
Intangibles |  |  | 161,000 |  |  |  | 218,000 |
Subtotal |  |  | 37,753,000 |  |  |  | 34,502,000 |
Less: valuation allowance |  |  | (37,753,000 | ) |  |  | (34,502,000 | )
Deferred tax asset, net |  | $ | - |  |  | $ | - |
SCHEDULE OF RECONCILIATION OF INCOME TAXES | SCHEDULE OF RECONCILIATION OF INCOME TAXES
|  | Year Ended October 31, |
|  | 2024 |  |  | 2023 |
Income tax benefit at U.S. Federal statutory income tax rate |  | $ | (2,667,000 | ) |  |  | (21.00 | )% |  | $ | (2,085,000 | ) |  |  | (21.00 | )%
State income taxes |  |  | (887,000 | ) |  |  | (6.99 | )% |  |  | (693,000 | ) |  |  | (6.98 | )%
Permanent differences |  |  | 21,000 |  |  |  | 0.17 | % |  |  | 20,000 |  |  |  | 0.20 | %
Expiring net operating losses, credits and other |  |  | 495,000 |  |  |  | 3.90 | % |  |  | 1,436,000 |  |  |  | 14.46 | %
Change in valuation allowance |  |  | 3,038,000 |  |  |  | 23.92 | % |  |  | 1,322,000 |  |  |  | 13.32 | %
Income tax provision |  | $ | - |  |  |  | 0.00 | % |  | $ | - |  |  |  | 0.00 | %

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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