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Note 2 - Business Acquisition (Tables)

12 Months Ended

Oct. 31, 2023

Notes Tables

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

Cash consideration paid at closing		$	24,250,000
Post-closing adjustment			225,000
Total consideration transferred		$	24,475,000

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

Current assets		$	6,620,000
Property and equipment			198,000
Intangible assets			13,840,000
Goodwill			5,617,000
Noninterest-bearing liabilities			(1,800,000	)
Net assets acquired at fair value		$	24,475,000

Business Acquisition, Pro Forma Information [Table Text Block]

		October 31,
		2023				2022
Revenue		$	72,168			$	91,358
Net (loss) income			(3,078	)			1,959
(Loss) earnings per share
Basic		$	(0.30	)		$	0.19
Diluted		$	(0.30	)		$	0.19
Basic			10,283,449				10,120,254
Diluted			10,283,449				10,242,417

X

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References

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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)(2)
-SubTopic 10
-Topic 805
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- Definition

Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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-Topic 805
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- Definition

Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.

+ References

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