XML 18 R6.htm IDEA: XBRL DOCUMENT v3.25.4
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Oct. 31, 2025
Oct. 31, 2024
Cash Flows from Operating Activities    
Net income (loss) $ 413,355 $ (32,557)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:    
Depreciation and amortization 354 0
Amortization of right-of-use assets 61,103 0
Changes in operating assets and liabilities:    
Merchant receivable (164,125) 0
Related party receivable (5,121) 0
Rent deposit (24,356) 0
Prepayments (47,512) 0
Inventories (802,159) 0
Right of use asset 0 (7,159)
Accounts payable (386) (4,208)
Accrued liabilities 14,232 (3,000)
Taxation payable 91,049 0
Operating lease liability (61,103) 7,159
Due to related party 51,382 0
Deferred revenue 615,904 (14,800)
Net cash provided by (used in) operating activities 142,617 (54,565)
Cash Flows from Investing Activities    
Issuance of notes receivable (non-trade) (238,143) 0
Cash paid for purchase of property and equipment (2,365) 0
Net cash used in investing activities (240,508) 0
Cash Flows from Financing Activities    
Proceeds from sale of common stock 0 140,000
Proceeds from promissory notes 161,283 0
Repayment of promissory notes (155,880) 0
Proceeds from promissory notes - related party 199,750 0
Repayment of promissory notes - related party (199,750) 0
Net cash provided by financing activities 5,403 140,000
Effect of foreign exchange on cash 1,564 0
Net change in cash and cash equivalents (90,924) 85,435
Cash and cash equivalents, beginning of period 107,534 22,099
Cash and cash equivalents, end of period 16,610 107,534
Supplemental Disclosure of non-cash operating activities:    
Right-of-use operating lease assets obtained in exchange for operating lease liabilities $ 127,382 $ 0