XML 79 R59.htm IDEA: XBRL DOCUMENT v3.23.4
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