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INCOME TAXES (Tables)
 12 Months Ended
Oct. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF PROVISION (BENEFIT) FOR INCOME TAXES

The provision (benefit) for income taxes comprises:

  

   October 31,   October 31, 
   2025   2024 
         
Current federal expense  $594,187   $174,094 
Current state income tax expense   128,005    53,147 
Foreign tax expense   427,623    486,429 
           
Total current tax expense   1,149,815    713,670 
           
Deferred federal (benefit) expense   (47,205)   249,693 
Deferred state (benefit) expense   (13,375)   (11,585)
Deferred foreign tax expense   293,052    13,514 
           
Deferred tax expense   

232,472

   251,622 
           
Total Income Tax Expense  $

1,382,287

   $965,292 
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, 
   2025   2024 
         
Statutory tax rate   21.0%   21.0%
R&D Relief   (8.6)%   (8.8)%
Foreign Tax expense   10.4%   7.5%
State Income Tax   2.3%   (1.2)%
           
Total   25.1%   20.9%
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, 
   2025   2024 
Noncurrent deferred tax assets (liabilities)          
Temporary differences          
Restricted Stock Awards   

103,021

   42,441 
Book/Tax Depreciation   (1,213)   (7,666)
Foreign fixed assets   (519,899)   (213,484)
Foreign short term timing differences   87,890    - 
Foreign NOL carryforwards   12,252     96,698 
           

Subtotal Deferred Asset

   203,163    139,139 
           
Subtotal Deferred (Liability)    (521,112)   (221,150)
           
Valuation allowance   -    - 
           
Total Deferred (Liability) Asset, net  $(317,949)  $(82,011)