INCOME TAXES (Tables)

12 Months Ended

Oct. 31, 2025

Income Tax Disclosure [Abstract]

SCHEDULE OF PROVISION FOR INCOME TAXES

The Company’s provision for income taxes in 2025 and 2024 consisted of the following:

	2025		2024
Current:
Federal		128,205		82,332
State and local		26,985		18,544
		155,190		100,876
Deferred:
Federal		293,573		611,317
State and local		68,926		137,692
		362,499		749,009
Provision for income taxes		517,689		849,885

SCHEDULE OF EFFECTIVE INCOME TAX RATE

A reconciliation of the difference between the expected income tax rate using the statutory U.S. federal tax rate and the Company’s effective tax rate is as follows:

	2025			2024
Expense (Benefit) from for tax at the federal statutory rate		398,932			644,259
Other permanent differences		2,137			23,718
Return to provision		6,083			29,959
Deferred Tax change in effective rate		26,567			6,838
State and local tax, net of federal		83,970			145,111
Expense (Benefit from) income taxes		517,689			849,885
Effective income tax rate		27	%		28	%

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The tax effects of the temporary differences that give rise to the deferred tax assets and liabilities as of October 31, 2025 and 2024 are as follows:

	2025		2024
Deferred tax assets:
Accounts receivable		79,565		37,051
Unrealized loss		90,792		-
Deferred rent		2,790		942
Deferred compensation		32,737		31,233
Net operating loss		-		503,413
Stock-based compensation		638,115		645,892
Inventory		120,742		93,879
Total deferred tax asset		964,741		1,312,410
Deferred tax liabilities:
Intangible assets acquired		116,330		95,347
Unrealized gain		-		132,625
Buildings, machinery and equipment		618,512		492,040
Total deferred tax liabilities		734,842		720,012
Net deferred tax asset		229,899		592,398