v3.25.4
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Oct. 31, 2025
Accounting Policies [Abstract]  
SCHEDULE OF CHANGES IN NONCONTROLLING INTEREST

Noncontrolling interest represents Wistar’s equity ownership in Certainty and is presented as a component of equity. The following table sets forth the changes in noncontrolling interest for the two years ended October 31, 2025 (in thousands):

   

Balance October 31, 2023  $(966)
Net loss attributable to noncontrolling interest   (144)
Balance October 31, 2024   (1,110)
Net loss attributable to noncontrolling interest   (101)
Balance October 31, 2025  $(1,211)
SCHEDULE OF FAIR VALUE MEASUREMENTS

The following table presents the hierarchy for our financial assets measured at fair value as of October 31, 2025 (in thousands):

 

   Level 1   Level 2   Level 3   Total 
Money market funds:                    
Cash equivalents  $1,197   $-   $-   $1,197 
Bitcoin exchange traded funds:                    
Short term investments   -    11    -    11 
U.S. treasury bills:                    
Short term investments   -    13,887    -    13,887 
Total financial assets  $1,197   $13,898   $-   $15,095 

 

The following table presents the hierarchy for our financial assets measured at fair value as of October 31, 2024 (in thousands):

 

   Level 1   Level 2   Level 3   Total 
Money market funds:                    
Cash equivalents  $1,170   $-   $-   $1,170 
U.S. treasury bills:                    
Short term investments   -    18,792    -    18,792 
Total financial assets  $1,170   $18,792   $-   $19,962 
SCHEDULE OF WEIGHTED AVERAGE ASSUMPTIONS USED IN ESTIMATING FAIR VALUE OF STOCK OPTIONS

The following weighted average assumptions were used in estimating the fair value of stock options granted during the years ended October 31, 2025 and 2024:

 

   For the Year Ended October 31, 
   2025   2024 
Weighted average fair value at grant date  $1.62   $2.94 
Valuation assumptions:          
Expected life (years)   5.8    5.7 
Expected volatility   75.7%   76.5%
Risk-free interest rate   4.4%   3.9%
Expected dividend yield   0.0%   0.0%