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Note 20 - Restatement of Previously Issued Financial Statements (Tables)

12 Months Ended

Oct. 31, 2024

Notes Tables

Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]

Fiscal year 2024		July 31, 2024 (Unaudited)
		As previously reported				Adjustment				As restated
Note payable, revolver - current		$	—			$	7,280,673			$	7,280,673
Total current liabilities			6,976,106				7,280,673				14,256,779
Note payable, revolver - noncurrent			7,280,673				(7,280,673	)			—

		April 30, 2024 (Unaudited)
		As previously reported				Adjustment				As restated
Note payable, revolver - current		$	—			$	8,046,853			$	8,046,853
Total current liabilities			7,134,468				8,046,853				15,181,321
Note payable, revolver - noncurrent			8,046,853				(8,046,853	)			—

		January 31, 2024 (Unaudited)
		As previously reported				Adjustment				As restated
Note payable, revolver - current		$	—			$	7,459,960			$	7,459,960
Total current liabilities			6,729,425				7,459,960				14,189,385
Note payable, revolver - noncurrent			7,459,960				(7,459,960	)			—

Fiscal year 2023		October 31, 2023
		As previously reported				Adjustment				As restated
Note payable, revolver - current		$	—			$	8,324,397			$	8,324,397
Total current liabilities			7,768,202				8,324,397				16,092,599
Note payable, revolver - noncurrent			8,324,397				(8,324,397	)			—

		July 31, 2023 (Unaudited)
		As previously reported				Adjustment				As restated
Note payable, revolver - current		$	—			$	7,314,692			$	7,314,692
Total current liabilities			11,816,049				7,314,692				19,130,741
Note payable, revolver - noncurrent			7,314,692				(7,314,692	)			—

		April 30, 2023 (Unaudited)
		As previously reported				Adjustment				As restated
Note payable, revolver - current		$	—			$	8,006,810			$	8,006,810
Total current liabilities			7,664,309				8,006,810				15,671,119
Note payable, revolver - noncurrent			8,006,810				(8,006,810	)			—

		January 31, 2023 (Unaudited)
		As previously reported				Adjustment				As restated
Note payable, revolver - current		$	—			$	6,823,065			$	6,823,065
Total current liabilities			7,713,849				6,823,065				14,536,914
Note payable, revolver - noncurrent			6,823,065				(6,823,065	)			—

X

- Definition

Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-8

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-7

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-9

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X

- References

No definition available.

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