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Income Taxes (Tables)
12 Months Ended
Oct. 31, 2021
Income Tax Disclosure [Abstract]  
Schedule of Income tax provision
      
   2021  2020
Current income tax (benefit) provision:          
Federal  $(97,992)  $(250,054)
State   (3,211)   57 
 Current income tax provision   (101,203)   (249,997)
Deferred income tax (benefit) provision:          
Federal   (47,917)   72,356 
State   (7,203)   10,876 
Deferred income tax provision    (55,120)   83,232 
Income tax benefit  $(156,323)  $(166,765)
Schedule of actual income taxes
      
   2021  2020
          
Expected federal income tax expense at Statutory rate  $(60,299)  $(120,788)
          
State income tax expense, net of federal income tax effect   (21,720)   (13,202)
Non-deductible items and perm. differences   (128,385)   6,101 
Credits utilized and other adjustments   (38,213)   (38,876)
Increase in valuation allowance   92,294    0 
Income tax benefit  $(156,323)  $(166,765)
Schedule of deferred income taxes
      
   2021  2020
Deferred tax assets          
Inventory reserve  $66,037   $53,860 
Other reserves and allowances   44,902    36,509 
Capitalized inventory costs   78,147    67,701 
Tax credit and NOL carryforward   92,294    28,447 
Provision for sales returns   114,745      
Total deferred tax assets   396,125    186,517 
Deferred tax liabilities          
Property, plant and equipment   170,821    108,627 
Net deferred income taxes   225,304    77,890 
          
Less valuation allowance   (92,294)     
Net deferred income taxes net of valuation allowance  $133,010   $77,890