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Segment Information | 6 Months Ended
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Apr. 30, 2025
Segment Reporting [Abstract] |
Segment Information | Note 13 – Segment Information ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance. The Company’s chief operating decision maker (“CODM”) is Andrew Gordon, President, Chief Executive Officer, Chief Financial Officer, and Director. The Company has one reportable segment: coffee. The Company derives revenue primarily in North America and manages the business activities on a consolidated basis. The coffee segment derives revenue from the sale of wholesale green coffee, private label coffee and branded coffee. Revenue for these product lines is recognized upon shipment to the customer. The CODM assesses performance for the coffee segment and decides how to allocate resources based on operating income (loss) that also is reported on statement of operations as consolidated income (loss) from operations. The measure of segment assets is reported on the condensed consolidated balance sheet as total consolidated assets. When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews the following key metrics: Schedule of Segment Information
|  | April 30, 2025 |  |  | April 30, 2024 |
|  | Statement of operations For the three months ended |
|  | April 30, 2025 |  |  | April 30, 2024 |
Net sales |  | $ | 23,320,061 |  |  | $ | 18,995,913 |
Cost of Goods Sold (1) |  |  | (18,620,992 | ) |  |  | (15,424,604 | )
Gross Profit |  |  | 4,699,069 |  |  |  | 3,571,309 |
Trading Profit (Loss) (1) |  |  | (280,197 | ) |  |  | 132,671 |
Overhead (2) |  |  | (3,530,257 | ) |  |  | (3,770,630 | )
Operating income (loss) |  | $ | 888,615 |  |  | $ | (66,650 | )
|  | April 30, 2025 |  |  | April 30, 2024 |
|  | Statement of operations For the six months ended |
|  | April 30, 2025 |  |  | April 30, 2024 |
Net sales |  | $ | 44,625,346 |  |  | $ | 38,536,315 |
Cost of Goods Sold (1) |  |  | (35,931,270 | ) |  |  | (31,834,742 | )
Gross Profit |  |  | 8,694,076 |  |  |  | 6,701,573 |
Trading Profit (1) |  |  | 1,456,722 |  |  |  | 482,706 |
Overhead (2) |  |  | (7,671,152 | ) |  |  | (6,634,018 | )
Operating income |  | $ | 2,479,646 |  |  | $ | 550,261 |
| (1) | Costs of goods sold and Trading profit is included in cost of sales in the consolidated statement of operations.
| (2) | Overhead includes officers’ salaries and selling and administrative expenses included in the consolidated statement of operations.
The CODM uses operating income (loss) to evaluate income generated from segment assets (return on assets) in deciding whether to reinvest profits into the coffee segment or into other parts of the entity such as for acquisitions or to pay dividends. Intra-entity sales and cash transfers are eliminated in operating income (loss) used by the CODM.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 48 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards 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