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COMPOSITION OF CERTAIN FINANCIAL STATEMENT CAPTIONS (Tables)

9 Months Ended

Jul. 31, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

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

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

		2025								2024
							Interest								Interest
			Deposit				Income				Deposit				Income
			July 31, 2025				July 31, 2025				July 31, 2024				July 31, 2024
USA		$	17,570,384			$	423,828			$	17,768,418			$	623,861
UK			3,680,192				61,407				2,461,786				80,391
Denmark			-				9,378				-				11,765
		$	21,250,576			$	494,613			$	20,230,204			$	716,017

SCHEDULE OF COMPONENTS OF INVENTORY

Inventory consisted of the following as of:

 SCHEDULE OF COMPONENTS OF INVENTORY

		July 31,				October 31,
		2025				2024
Raw materials and other sub-components		$	10,560,839			$	10,368,350
Work in progress			435,059				193,062
Finished goods			2,716,479				3,340,464
Stock in transit			-				73,653
Total Inventory		$	13,712,377			$	13,975,529

SCHEDULE OF OTHER CURRENT ASSETS

Other current assets consisted of the following as of:

 SCHEDULE OF OTHER CURRENT ASSETS

		July 31,				October 31,
		2025				2024
Deposits		$	12,874			$	63,630
Other Tax Receivables			18,272				240,909
Employee Retention Credit Receivables			212,300				212,300
Other Receivables			179,520				321,996
Total Other Current Assets		$	422,966			$	838,835

SCHEDULE OF FIXED ASSETS

Fixed Assets consisted of the following as of:

 SCHEDULE OF FIXED ASSETS

		July 31,				October 31,
		2025				2024
Buildings		$	6,011,760			$	5,881,237
Land			200,000				200,000
Office machinery and equipment			2,573,399				1,872,693
Rental assets			2,983,030				2,784,921
Furniture, fixtures and improvements			1,595,443				1,549,965
Totals			13,363,632				12,288,816
Less: accumulated depreciation			(6,188,235	)			(5,465,826	)
Total Property and Equipment, net			7,175,397				6,822,990
Right of use assets, net			388,085				413,171
Total Fixed Assets, net		$	7,563,482			$	7,236,161

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,
		2025				2024
USA		$	1,964,741			$	1,743,840
Europe			5,210,656				5,079,150
Total Property and Equipment, net		$	7,175,397			$	6,822,990

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,
		2025				2024
Accruals		$	368,892			$	560,986
Other Tax Payables			1,058,762				924,735
Commitment and Contingent Liability – PAL Earn Out			158,872				-
Employee Related			97,232				118,875
Total Accrued Expenses and Other Current Liabilities		$	1,683,758			$	1,604,596

SCHEDULE OF OTHER INCOME

Total Other Income, 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,
		2025				2024				2025				2024
Grant Income		$	-			$	-			$	100,186			$	26,761
Other			8,922				10,463				19,735				16,086
Total Other Income		$	8,922			$	10,463			$	119,921			$	42,847
Interest Received			154,848				230,009				494,613				716,017
Total Other Income, net			163,770				240,472				614,534				758,864

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