SUMMARY OF ACCOUNTING POLICIES (Tables)

3 Months Ended

Jan. 31, 2023

BASIS OF PRESENTATION AND ACCOUNTING POLICIES

Schedule of earnings per common share

	For the three months ended
	January 31,
	2023			2022
Basic earnings (loss) per common share
Numerator:
Net income (loss) available to common shareholders	$	(443,521	)	$	349,379
Denominator:
Weighted average common shares outstanding		33,311,667			27,747,956
Basic earnings (loss) per common share	$	(0.01	)	$	0.01
Diluted earnings (loss) per common share
Numerator:
Net income (loss) available to common shareholders	$	(443,521	)	$	349,379
Denominator:
Weighted average common shares outstanding		33,311,667			27,747,956
Preferred shares		-			1,000
Warrants/Options		-			7,939,394
Consideration payable					70,332
Adjusted weighted average common shares outstanding		33,311,667			35,758,682
Diluted earnings (loss) per common share	$	(0.01	)	$	0.01