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Note 13 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($)
Oct. 31, 2025
Oct. 31, 2024
Accounts receivable, due to allowances for credit losses and sales returns $ 35,217 $ 38,782
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 1,234,048 1,223,072
Liabilities recorded for accrued expenses, deductible for tax purposes when paid 121,912 38,204
Share-based compensation expense 76,330 74,422
Section 163(j) interest 460,091 248,890
Research and experimental expenditures, due to capitalization for tax purposes 196,749 152,950
Net operating loss carryforwards 3,013,309 3,025,852
Plant and equipment, due to differences in depreciation and capital gain recognition 61,332 54,413
Other 12,348 9,025
Total gross deferred tax assets 5,211,336 4,865,610
Valuation allowance (5,211,336) (4,865,610)
Net deferred tax assets $ 0 $ 0