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INCOME TAXES (Tables) | 12 Months Ended
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Oct. 31, 2022
Income Tax Disclosure [Abstract] |
SCHEDULE OF PROVISION (BENEFIT) FOR INCOME TAXES | The provision (benefit) for income taxes comprises: SCHEDULE OF PROVISION (BENEFIT) FOR INCOME TAXES
|  | October 31, |  |  | October 31, |
|  | 2022 |  |  | 2021 |
Current federal expense |  | $ | 849,580 |  |  | $ | (25,429 | )
Current state income tax expense |  |  | 159,900 |  |  |  | - |
Foreign tax (benefit) expense |  |  | (4,340 | ) |  |  | 42,021 |
Total current tax expense |  |  | 1,005,140 |  |  |  | 16,592 |
Deferred federal (benefit) expense |  |  | (174,026 | ) |  |  | 288,887 |
Deferred Tax (Benefit) Expense |  |  | (174,026 | ) |  |  | 288,887 |
Total Income Tax Expense |  | $ | 831,114 |  |  | $ | 305,479 |
SCHEDULE OF RECONCILIATION OF INCOME TAX BENEFIT | The expense for income taxes differed from the U.S. statutory rate due to the following: SCHEDULE OF RECONCILIATION OF INCOME TAX BENEFIT
|  | October 31, |  |  | October 31, |
|  | 2022 |  |  | 2021 |
Statutory tax rate |  |  | 21.0 | % |  |  | 21.0 | %
R&D Relief |  |  | (10.6 | )% |  |  | (18.4 | )%
Change in valuation allowance |  |  | 3.7 | % |  |  | 0.0 | %
Foreign tax (benefit) expense |  |  | (0.9 | )% |  |  | 3.2 | %
State Income Tax |  |  | 3.0 | % |  |  | 0.0 | %
Total |  |  | 16.2 | % |  |  | 5.8 | %
SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS AND LIABILITIES | Significant components of the Company’s deferred tax assets and liabilities are as follows: SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS AND LIABILITIES
|  | October 31, |  |  | October 31, |
|  | 2022 |  |  | 2021 |
Noncurrent deferred tax assets |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |
U.S. NOL carryforwards |  | $ | - |  |  | $ | 15,930 |
Deferred Revenue |  |  | 4,830 |  |  |  | - |
Restricted Stock Awards |  |  | 272,841 |  |  |  | 72,970 |
Book/Tax Depreciation |  |  | (17,861 | ) |  |  | (12,124 | )
Foreign fixed assets |  |  | (84,381 | ) |  |  | 18,168 |
Foreign NOL carryforwards |  |  | 409,100 |  |  |  | 148,650 |
Total |  |  | 584,529 |  |  |  | 243,594 |
Valuation allowance |  |  | (324,719 | ) |  |  | (166,818 | )
Total Deferred Asset |  | $ | 259,810 |  |  | $ | 76,776 |

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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