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INCOME TAXES (Tables)
 12 Months Ended
Oct. 31, 2024
Income Tax Disclosure [Abstract]  
SCHEDULE OF PROVISION (BENEFIT) FOR INCOME TAXES

The provision (benefit) for income taxes comprises:

  

   October 31,   October 31, 
   2024   2023 
         
Current federal expense  $174,094  $264,955
Current state income tax expense   53,147   5,789
Foreign tax expense (benefit)   486,429   (22,089)
           
Total current tax expense   713,670   248,655
           
Deferred federal expense   249,693   14,941
Deferred state expense (benefit)   (11,585)   3,913
Deferred foreign tax expense   13,514   29,570
           
Deferred tax expense   251,622   48,424
           
Total Income Tax Expense  $965,292  $297,079
SCHEDULE OF RECONCILIATION OF INCOME TAX BENEFIT

The expense for income taxes differed from the U.S. statutory rate due to the following:

  

   October 31,   October 31, 
   2024   2023 
         
Statutory tax rate   21.0%   21.0%
R&D Relief   (8.8)%   (9.7)%
Change in valuation allowance   

-

    (3.4)%
Foreign Tax expense    7.5%   2.1%
State Income Tax   1.2%   (1.3)%
           
Total   20.9%   8.7%
SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS AND LIABILITIES

Significant components of the Company’s deferred tax assets and liabilities are as follows:

 

   October 31,   October 31, 
   2024   2023 
Noncurrent deferred tax assets          
Temporary differences          
U.S. NOL carryforwards  $-   $- 
Deferred Revenue   -    - 
           
Restricted Stock Awards   42,441    263,218 
Book/Tax Depreciation   (7,666)    (21,554)
Foreign fixed assets   (213,484)   (218,045)
Foreign capital loss carryforwards   -    11,182 
Foreign NOL carryforwards   96,698    176,585 
           
Total   (82,011)   211,386 
           
Valuation allowance   -    - 
           
Total Deferred Net (Liability) Asset   $(82,011)   $211,386