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STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Oct. 31, 2021
Oct. 31, 2020
Cash flow from operating activities:    
Net loss $ (130,814) $ (408,415)
Adjustments to reconcile net loss to net cash used in operating activities:    
Gain on extinguishment of debt (626,466)
Depreciation and amortization 224,468 214,523
Deferred income tax (55,120) 83,232
Gain on sale of fixed assets (10,500)
Changes in operating assets and liabilities:    
Accounts receivable (82,337) (143,319)
Inventories (453,383) (135,823)
Prepaid expenses and other assets (39,138) (14,337)
Income taxes receivable (101,204) (247,529)
Accounts payable (58,985) 150,660
Accrued liabilities 6,424 107,278
Accrued sales returns 490,000
Customer deposits 223,095 (129,844)
Net cash used in operating activities (603,460) (534,074)
Cash flows from investing activities:    
Purchase of property and equipment (279,289) (183,000)
Proceeds received on sale of fixed assets 10,500
Interest earned on certificates of deposit (1,136) (8,435)
Net cash used in investing activities (280,425) (180,935)
Cash flows from financing activities:    
Proceeds from PPP loan 626,466
Net cash provided by financing activities 626,466
Net decrease in cash and cash equivalents (883,885) (88,543)
Cash and cash equivalents at beginning of period 2,626,221 2,714,764
Cash and cash equivalents at end of period $ 1,742,336 $ 2,626,221