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COMPOSITION OF CERTAIN FINANCIAL STATEMENT CAPTIONS (Tables)

12 Months Ended

Oct. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SCHEDULE OF INTEREST RATES AND AMOUNT HELD IN CERTIFIED DEPOSIT INTEREST BEARING ACCOUNTS

SCHEDULE OF INTEREST RATES AND AMOUNT HELD IN CERTIFIED DEPOSIT INTEREST BEARING ACCOUNTS

Currency Denomination		Amount				HSBC				Jyske Bank (Denmark)
USD		$	15,201,579				5.28	%
GBP		£	750,000				4.80	%
GBP (Unrestricted access)		£	500,000				5.00	%
*USD		$	2,400,000								4.0	%

*Held in Jyske Bank USD Account

SCHEDULE OF COMPONENTS OF INVENTORY

Inventory consisted of the following as of:

SCHEDULE OF COMPONENTS OF INVENTORY

		October 31,				October 31,
		2023				2022
Raw materials and parts		$	8,994,482			$	7,219,344
Work in progress			483,227				383,427
Finished goods			2,207,816				2,424,340
Total Inventory		$	11,685,525			$	10,027,111

SUMMARY OF OTHER CURRENT ASSETS

Other current assets consisted of the following as of:

  SUMMARY OF OTHER CURRENT ASSETS

		October 31,				October 31,
		2023				2022
Deposits and other assets		$	23,081			$	18,631
Other US Tax Receivables/Prepaid Taxes			450,625				151,217
Employee Retention Credit Receivables			212,300				173,213
Other Foreign Tax Receivables			348,620				-
Total Other Current Assets		$	1,034,626			$	343,061

SCHEDULE OF PROPERTY AND EQUIPMENT

Property and equipment consisted of the following as of:

  SCHEDULE OF PROPERTY AND EQUIPMENT

		October 31,				October 31,
		2023				2022
Buildings		$	6,386,705			$	5,419,946
Land			200,000				200,000
Office machinery and equipment			1,596,026				1,556,030
Rental assets			2,323,446				2,252,292
Furniture, fixtures and improvements			1,172,169				1,108,787
Total			11,678,346				10,537,055
Less: accumulated depreciation			(4,805,026	)			(4,704,523	)
Total Property and Equipment, net		$	6,873,320			$	5,832,532

SCHEDULE OF PROPERTY AND EQUIPMENT, NET, BY GEOGRAPHIC AREAS

Property and equipment, net, by geographic areas was as follows: 

SCHEDULE OF PROPERTY AND EQUIPMENT, NET, BY GEOGRAPHIC AREAS

		October 31,				October 31,
		2023				2022
USA			1,751,260				1,825,858
Europe			5,122,060				4,006,674
Total Property and Equipment, net		$	6,873,320			$	5,832,532

SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued Expenses and Other Current Liabilities consisted of the following as of: 

SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

		October 31,				October 31,
		2023				2022
Accruals		$	384,880			$	1,474,744
Other Tax Payables			525,565				144,158
Employee Related			85,185				112,804
Total		$	995,630			$	1,731,706

SCHEDULE OF OTHER INCOME

Total Other Income, net consisted of the following for the year ended:

 SCHEDULE OF OTHER INCOME

		October 31,				October 31,
		2023				2022
Employee Retention Credits		$	-			$	88,917
Other Income			39,146				49,058
Total Other Income,		$	39,146			$	137,975
Interest Income			642,530				-
Interest (Expense)			-				(9,704	)
Total Other Income, net		$	681,676			$	128,271

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