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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Oct. 31, 2025
Oct. 31, 2024
Oct. 31, 2023
Cash Flows from Operating Activities:      
Net income $ 18,122 $ 1,880,666 $ 1,978,277
Adjustments to reconcile net income to net cash provided by operating activities:      
Depreciation of plant and equipment 30,573 28,548 22,638
Allowance (Reversal of allowance) for expected credit loss of accounts receivable 173,564 17,064 (23,422)
Amortization of right-of-use assets 138,080 179,858 189,311
Amortization of intangible assets 1,014 1,021 1,032
Accounts receivable (3,791,371) 168,688 1,895,868
Inventories (3,817,383) (412,235) 56,562
Other receivables and other current assets 2,240,000 (4,142,973) (1,397,468)
Amount due from related party (36,433) 422 (426)
Deferred tax assets (41,284) (19,841) (2,575)
Operating lease-right of use assets (122,830) (45,928)
Deferred offering cost (332,851) (905,452) (273,346)
Other non-current assets 196,834 178,786
Accounts payable 1,091,381 1,094,933 (4,279,114)
Income tax payable 87,446 283,245 87,502
Contract liability 134,680 (328,693) 164,529
Other payables and accrued liabilities (928,045) 13,537 (100,599)
Lease liabilities 22,604 (327,396) (167,614)
Amount due to related party (153,012) (720,729) 1,070,112
Net cash used in operating activities (5,285,745) (3,038,431) (599,947)
Cash Flows from Investing Activities:      
Purchases of plant and equipment (56,877) (18,514) (73,646)
Collection from loans to third parties 810,250
Net cash (used in)generated by investing activities (56,877) (18,514) 736,604
Cash Flows from Financing Activities:      
Proceeds from issuance of A Shares upon the completion of IPO 5,594,926
Capital contributions 787,266
Proceeds from third party loans 184,559 260,101 71,055
Proceeds from bank borrowings 3,036,036 4,611,529 1,406,889
Repayments of third party loans (325,058) (745,156)
Repayment of bank borrowings (3,191,570) (1,813,680) (1,806,122)
Net cash provided by(used in) financing activities 5,298,893 3,100,060 (328,178)
Effect of Exchange Rate Changes on Cash (10,126) 971 3,715
Net (Decrease) Increase in cash (53,855) 44,086 (187,806)
Cash, Beginning of Year 176,236 132,150 319,956
Cash, End of Year 122,381 176,236 132,150
Supplemental disclosure of cash flow information:      
Cash paid for income tax 21,273 5,598 222,026
Cash paid for interest 155,572 151,335 69,572
Supplemental disclosure of cash flow information:      
Right-of-use assets obtained in exchange for operating lease obligation $ 177,415 $ 66,419 $ 18,639