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Consolidated Statements of Cash Flow (Unaudited) - USD ($)
3 Months Ended
Jan. 31, 2024
Jan. 31, 2023
Cash flows from operating activities:    
Net income (loss) $ 74,505 $ (443,521)
Fair value of stock-based compensation 770,951 818,395
Fair value of shares issued for services 0 263,389
Unrealized foreign exchange loss on contingent liability 29,043 42,642
Amortization of intangible assets 111,546 106,666
Depreciation of property, plant and equipment 9,894 9,897
Changes in operating assets and liabilities:    
Increase in accounts receivable (766,129) (820,054)
Decrease in accounts receivable - related party 34,774 58,358
(Increase) decrease in prepaid expense (38,971) 6,601
Increase in inventory, prize (571,196) (378,170)
(Increase) decrease in operating lease assets (280,141) 23,993
Increase in accounts payable and accrued liabilities 251,584 626,252
(Decrease) increase in accounts payable - related party (9,868) 17,767
Increase in accrued income tax liability 162,611 145,686
(Decrease) increase in deferred revenues 16,927 (55,912)
(Decrease) increase in customer deposit (67,423) 3,642
(Decrease) increase in operating lease liabilities 280,068 (23,978)
Net cash provided by operating activities 8,175 401,653
Cash flows from investing activities:    
Cash paid for leasehold improvement 0 (6,202)
Cash paid for purchase of fixed assets (1,511) (1,933)
Cash paid for purchase of intangible assets 0 (52,788)
Net cash used in investing activities (1,511) (60,923)
Effect of exchange rate changes on cash 186,034 133,494
Net increase (decrease) in cash and cash equivalents 192,698 474,224
Cash at beginning of year 17,100,280 14,949,673
Cash at end of the quarter 17,292,978 15,423,897
Supplemental cash flows disclosures    
Interest paid 600 998
Tax paid 99,569 0
Supplemental disclosure of non-cash activities    
Cashless exercise of options 0 71
Acquisition of 20% shares of RKings 0 488,060
Accounts payable settled with accounts receivable $ 300,000 $ 0