ACCOUNTS RECEIVABLE RELATED PARTY

12 Months Ended

Oct. 31, 2023

ACCOUNTS RECEIVABLE NET

ACCOUNTS RECEIVABLE - RELATED PARTY

NOTE 4 – ACCOUNTS RECEIVABLE - RELATED PARTY

Accounts receivable-related party are carried at their estimated collectible amounts. Trade accounts receivable are periodically evaluated for collectability based on past credit history with customers and their current financial condition. The Company has accounts receivable from one related party: Articulate Pty Ltd. (“Articulate”), which is wholly-owned by Anthony Brian Goodman, CEO of the Company and his wife Marla Goodman, which amounts to $331,246 and $413,714 as of October 31, 2023, and 2022, respectively.