SHIPPING AND HANDLING COSTS

6 Months Ended

Apr. 30, 2024

Shipping And Handling Costs

SHIPPING AND HANDLING COSTS

12. SHIPPING AND HANDLING COSTS

The Company pays shipping and handling costs on behalf of customers for purchased apparel merchandise. These costs are billed back to the customer through the billing invoice. The shipping and handling costs associated with merchandise ordered by the Company are included as part of inventory as these costs are allocated across the merchandise received. With house wrap orders, the customer pays the shipping cost. The shipping and handling costs associated with customer orders was approximately $19,461 and $19,444 for the three-month periods ended April 30, 2024 and April 30, 2023, respectively.