v3.25.4

INCOME TAXES (Tables)

12 Months Ended

Oct. 31, 2025

Income Tax Disclosure [Abstract]

SCHEDULE OF INCOME TAX PROVISION (BENEFIT)

Income tax provision (benefit) consists of the following (in thousands):

SCHEDULE OF INCOME TAX PROVISION (BENEFIT)

		Year Ended October 31,
		2025				2024
Federal:
Current		$	-			$	-
Deferred			(1,237	)			(2,284	)
State:
Current			-				-
Deferred			(574	)			(754	)
Adjustment to valuation allowance related to net deferred tax assets			1,811				3,038
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, 2025 and 2024, are as follows (in thousands):

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

		October 31,
		2025				2024
Long-term deferred tax assets:
Federal and state NOL and tax credit carryforwards		$	30,582			$	29,198
Deferred compensation			8,763				8,394
Intangibles			104				161
Subtotal			39,449				37,753
Less: valuation allowance			(39,449	)			(37,753	)
Deferred tax asset, net		$	-			$	-

SCHEDULE OF RECONCILIATION OF INCOME TAXES

SCHEDULE OF RECONCILIATION OF INCOME TAXES

		Year Ended October 31,
		2025								2024
Income tax benefit at U.S. Federal statutory income tax rate		$	(2,316,000	)			(21.00	)%		$	(2,667,000	)			(21.00	)%
State income taxes			(770,000	)			(6.98	)%			(887,000	)			(6.99	)%
Permanent differences			31,000				0.28	%			21,000				0.17	%
Expiring net operating losses, credits and other			1,244,000				11.28	%			495,000				3.90	%
Change in valuation allowance			1,811,000				16.42	%			3,038,000				23.92	%
Income tax provision		$	-				0.00	%		$	-				0.00	%

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- References

No definition available.

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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

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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

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
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