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Note 12 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) | Oct. 31, 2023 | Oct. 31, 2022
--- | --- | ---
Accounts receivable, due to allowances for credit losses and sales returns | $ 35,563 | $ 32,600
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 | 1,099,469 | 894,666
Liabilities recorded for accrued expenses, deductible for tax purposes when paid | 67,842 | 90,306
Share-based compensation expense | 116,939 | 72,925
Section 163(j) interest | 3,450 | 101,682
Research and experimental expenditures, due to capitalization for tax purposes | 85,419 | 0
Net operating loss carryforwards | 2,494,887 | 3,156,960
Plant and equipment, due to differences in depreciation and capital gain recognition | 43,229 | 13,822
Other | 8,122 | 23,223
Total gross deferred tax assets | 3,954,920 | 4,386,184
Valuation allowance | (3,954,920) | (4,386,184)
Net deferred tax assets | $ 0 | $ 0

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