PREPAID EXPENSES

3 Months Ended

Jan. 31, 2023

PREPAID EXPENSES

PREPAID EXPENSES

NOTE 4 – PREPAID EXPENSES

Prepaid expenses mainly include prepayments to suppliers for the gaming content usage, Nasdaq listing fees, rent, insurance, retainer for legal services, prepaid employee wages, and a one-year Gaming License fee. The balances of prepaid expenses are $274,688 and $84,372 as of January 31, 2023 and October 31, 2022, respectively. The components of prepaid expenses are as follows:

	As of January 31,		As of October 31,
	2023		2022
Prepayments to suppliers	$	211,202	$	70,156
Prepayment for the gaming license fee		57,114		8,744
Prepaid payroll expense		6,372		5,472
Total prepaid expenses	$	274,688	$	84,372