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COMPOSITION OF CERTAIN FINANCIAL STATEMENT CAPTIONS (Tables)
12 Months Ended
Oct. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
SCHEDULE OF INTEREST RATES AND AMOUNT HELD IN CERTIFIED DEPOSIT AND INTEREST BEARING ACCOUNTS

 

   Deposit   Interest   Deposit   Interest 
Country  October 31, 2025   October 31, 2025   October 31, 2024   October 31, 2024 
                 
USA  $18,693,053   $616,437   $15,156,719   $823,816 
UK   3,416,612    82,126    764,659    103,144 
*Denmark   -    9,534    -    11,815 
                     
   $22,109,665   $708,097   $15,921,378   $938,775 

 

*This amount relates to interest earned on our Jyske bank current account which is not part of our Certified Deposit arrangement
SCHEDULE OF COMPONENTS OF INVENTORY

Inventory consisted of the following as of:

 

   October 31,   October 31, 
   2025   2024 
         
Raw materials and parts  $10,622,753   $10,368,350 
Work in progress   565,147    193,062 
Finished goods   2,448,612    3,340,464 
Stock in transit   -    73,653 
Total Inventory  $13,636,512   $13,975,529 
SUMMARY OF OTHER CURRENT ASSETS

Other current assets consisted of the following as of:

 

   October 31,   October 31, 
   2025   2024 
         
Deposits and other assets  $59,715   $63,630 
Other Tax Receivables   -    240,909 
Employee Retention Credit Receivables   212,300    212,300 
Other Foreign Tax Receivables   259,454    321,996 
Total Other Current Assets  $531,469   $838,835 
SCHEDULE OF FIXED ASSETS

Fixed assets consisted of the following as of:

 

   October 31,   October 31, 
   2025   2024 
         
Buildings  $5,979,758   $5,881,237 
Land   200,000    200,000 
Office machinery and equipment   2,194,151    1,872,693 
Software   364,923    - 
Rental assets   

2,874,192

    2,784,921 
Furniture, fixtures and improvements   1,611,168    1,549,965 
Totals   

13,224,192

    12,288,816 
Less: accumulated depreciation   

(5,928,401

)   (5,465,826)
Total Property and Equipment, net   

7,295,791

    6,822,990 
           
Right of Use Asset (Operating Lease), net   372,647    413,171 
           
Total Fixed Assets, net  $

7,668,438

   $7,236,161 
SCHEDULE OF PROPERTY AND EQUIPMENT, NET, BY GEOGRAPHIC AREAS

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

 

   October 31,   October 31, 
   2025   2024 
         
USA  $1,990,372   $1,743,840 
Europe   

5,305,419

    5,079,150 
           
Total Property and Equipment, net  $7,295,791   $6,822,990 
SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

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

 

   October 31,   October 31, 
   2025   2024 
         
Accruals  $

759,323

   $560,986 
Other Tax Accrued or Payable   1,664,590    924,735 
Employee Related   52,039    118,875 
Total Accrued Expenses and Other Current Liabilities  $2,475,952   $1,604,596 
SCHEDULE OF OTHER INCOME

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

 

   October 31,   October 31, 
   2025   2024 
         
Grant Income  $194,761   $34,422 
Other   73,331    53,960 
Total Other Income   268,092    88,382 
           
Interest  $708,097   $938,775 
           
Total Other Income, net  $976,189   $1,027,157