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Note 12 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) | Oct. 31, 2022 | Oct. 31, 2021
--- | --- | ---
Accounts receivable, due to allowances for doubtful accounts and sales returns | $ 32,600 | $ 30,238
Inventories, due to allowance for damaged and slow-moving inventories and additional costs inventoried for tax purposes pursuant to the Tax Reform Act of 1986 | 894,666 | 873,433
Liabilities recorded for accrued expenses, deductible for tax purposes when paid | 90,306 | 187,108
Share-based compensation expense | 72,925 | 59,622
Section 163(j) interest | 101,682 | 18,527
Net operating loss carryforwards | 3,156,960 | 3,114,714
Plant and equipment, due to differences in depreciation and capital gain recognition | 13,822 | 0
Other | 23,223 | 33,383
Total gross deferred tax assets | 4,386,184 | 4,317,025
Valuation allowance | (4,386,184) | (4,280,823)
Net deferred tax assets | 0 | 36,202
Plant and equipment, due to differences in depreciation and capital gain recognition | 0 | (36,202)
Total gross deferred tax liabilities | 0 | (36,202)
Net deferred tax asset | $ 0 | $ 0

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