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COMPOSITION OF CERTAIN FINANCIAL STATEMENT CAPTIONS (Tables) | 9 Months Ended
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Jul. 31, 2024
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 |  | Bank |  | July 31, 2024 |  |  | October 31, 2023 |
|  |  |  | Amount |  |  | Rate |  |  | Amount |  |  | Rate |
USD |  | HSBC |  | $ | 17,768,418 |  |  |  | 4.71 | % |  | $ | 15,201,579 |  |  |  | 5.28 | %
GBP |  | HSBC |  | £ | 1,400,000 |  |  |  | 4.58 | % |  | £ | 750,000 |  |  |  | 4.80 | %
GBP (Unrestricted access) |  | HSBC |  | £ | 83,313 |  |  |  | 5.00 | % |  | £ | 500,000 |  |  |  | 5.00 | %
GBP (Unrestricted access) |  | HSBC |  | £ | 434,007 |  |  |  | 2.00 | % |  |  |  |  |  |  |  |
USD |  | Jyske Bank (Denmark) |  |  |  |  |  |  |  |  |  | $ | 2,400,000 |  |  |  | 4.00 | %
SCHEDULE OF COMPONENTS OF INVENTORY | Inventory consisted of the following as of: SCHEDULE OF COMPONENTS OF INVENTORY
|  | July 31, |  |  | October 31, |
|  | 2024 |  |  | 2023 |
Raw materials and parts |  | $ | 9,635,985 |  |  | $ | 8,994,482 |
Work in progress |  |  | 338,635 |  |  |  | 483,227 |
Finished goods |  |  | 3,049,373 |  |  |  | 2,207,816 |
Total Inventory |  | $ | 13,023,993 |  |  | $ | 11,685,525 |
SUMMARY OF OTHER CURRENT ASSETS | Other current assets consisted of the following as of: SUMMARY OF OTHER CURRENT ASSETS
|  | July 31, |  |  | October 31, |
|  | 2024 |  |  | 2023 |
Deposits |  | $ | 13,438 |  |  | $ | 23,081 |
Other Corporation Tax Receivables and Prepaid |  |  | 248,190 |  |  |  | 450,625 |
Employee Retention Credit Receivables |  |  | 212,300 |  |  |  | 212,300 |
Other Receivables |  |  | 144,271 |  |  |  | 348,620 |
Total Other Current Assets |  | $ | 618,199 |  |  | $ | 1,034,626 |
SCHEDULE OF PROPERTY AND EQUIPMENT | Property and equipment consisted of the following as of: SCHEDULE OF PROPERTY AND EQUIPMENT
|  | July 31, |  |  | October 31, |
|  | 2024 |  |  | 2023 |
Buildings |  | $ | 5,875,834 |  |  | $ | 6,386,705 |
Land |  |  | 200,000 |  |  |  | 200,000 |
Office machinery and equipment |  |  | 1,725,786 |  |  |  | 1,596,026 |
Rental assets |  |  | 2,762,543 |  |  |  | 2,323,446 |
Furniture, fixtures and improvements |  |  | 1,253,735 |  |  |  | 1,172,169 |
Totals |  |  | 11,817,898 |  |  |  | 11,678,346 |
Less: accumulated depreciation |  |  | (5,480,090 | ) |  |  | (4,805,026 | )
Total Property and Equipment, net |  | $ | 6,337,808 |  |  | $ | 6,873,320 |
SCHEDULE OF PROPERTY AND EQUIPMENT, NET, BY GEOGRAPHIC AREAS | Property and equipment, net, by geographic areas were as follows: SCHEDULE OF PROPERTY AND EQUIPMENT, NET, BY GEOGRAPHIC AREAS
|  | July 31, |  |  | October 31, |
|  | 2024 |  |  | 2023 |
USA |  | $ | 1,708,496 |  |  | $ | 1,751,260 |
Europe |  |  | 4,629,312 |  |  |  | 5,122,060 |
Total Property and Equipment, net |  | $ | 6,337,808 |  |  | $ | 6,873,320 |
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
|  | July 31, |  |  | October 31, |
|  | 2024 |  |  | 2023 |
Accruals |  | $ | 315,882 |  |  | $ | 384,880 |
Other Tax Payables |  |  | 798,827 |  |  |  | 525,565 |
Employee Payroll and Pensions |  |  | 75,125 |  |  |  | 85,185 |
Total Other Current Liabilities |  | $ | 1,189,834 |  |  | $ | 995,630 |
SCHEDULE OF OTHER INCOME | Total Other Income, net consisted of the following: SCHEDULE OF OTHER INCOME
|  | Three Months |  |  | Three Months |  |  | Nine Months |  |  | Nine Months |
|  | Ended |  |  | Ended |  |  | Ended |  |  | Ended |
|  | July 31, |  |  | July 31, |  |  | July 31, |  |  | July 31, |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
Grant Income |  | $ | - |  |  | $ | - |  |  | $ | 26,761 |  |  | $ | - |
Other |  |  | 10,463 |  |  |  | 2,848 |  |  |  | 16,086 |  |  |  | 8,532 |
Total Other Income |  |  | 10,463 |  |  |  | 2,848 |  |  |  | 42,847 |  |  |  | 8,532 |
Interest |  |  | 230,009 |  |  |  | 211,704 |  |  | $ | 716,017 |  |  |  | 395,161 |
Total Other Income, net |  | $ | 240,472 |  |  | $ | 214,552 |  |  | $ | 758,864 |  |  | $ | 403,693 |

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