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INCOME TAXES (Tables)
12 Months Ended
Oct. 31, 2023
INCOME TAXES  
Schedule of reconciliation of differences between statutory tax rate and effective tax rate

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For the Years Ended October 31,

 

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2023

    

2022

    

2021

 

Loss before income tax expenses

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$

2,292,643

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$

4,660,550

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$

1,920,048

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Cayman statutory income tax rate

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0

%  

 

0

%  

 

0

%

Income tax calculated at statutory rate

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—

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—

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—

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Increase in income tax expense resulting from:

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Rate differences in various jurisdictions

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161,339

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23,639

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24,529

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Income tax expense / effective tax rate

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$

161,339

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$

23,639

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$

24,529

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Schedule of net deferred tax assets

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Deferred tax assets:

    

October 31, 2023

    

October 31, 2022

Net operating loss carryforward

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$

84,474

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$

107,858

Accrued payroll liability

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16,546

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12,137

Valuation allowance

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(84,474)

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(107,858)

Net deferred tax assets

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$

16,546

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$

12,137