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Note 3 - Inventories

12 Months Ended

Oct. 31, 2023

Notes to Financial Statements

Inventory Disclosure [Text Block]

(3) Inventories

Inventories as of October 31, 2023 and 2022 consist of the following:

		October 31,
		2023				2022
Finished goods		$	5,937,682			$	3,894,102
Work in process			4,372,913				4,054,789
Raw materials			13,130,478				11,093,140
Production supplies			325,253				396,735
Total		$	23,766,326			$	19,438,766

Optical Cable Corporation (OCC)

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- Definition

The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 330
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//330/tableOfContent

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