Zeo ScientifiX (ZEOX) 10-Q 16 Sep 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Jul. 31, 2024	Sep. 13, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jul. 31, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--10-31
Entity File Number	000-55008
Entity Registrant Name	Zeo ScientifiX, Inc.
Entity Central Index Key	0001557376
Entity Tax Identification Number	47-4180540
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	3321 College Avenue
Entity Address, Address Line Two	Suite 246
Entity Address, City or Town	Davie
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33314
City Area Code	888
Local Phone Number	963-7881
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		6,582,419

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Jul. 31, 2024	Oct. 31, 2023
Current Assets
Cash	$ 1,105,000	$ 1,756,000
Accounts receivable, net of allowance for bad debts	19,000	18,000
Other receivables	12,000	12,000
Prepaid expenses	339,000	106,000
Inventories	250,000	310,000
Total Current Assets	1,725,000	2,202,000
Property and equipment, net	496,000	573,000
Security deposits		7,000
TOTAL ASSETS	2,221,000	2,782,000
Current Liabilities
Accounts payable and accrued expenses	1,850,000	2,612,000
Advances payable to former officer		221,000
Finance lease obligations	5,000	23,000
Convertible promissory note, net of debt discount of $51,000 and $68,000	674,000	657,000
Deferred revenue	1,105,000	497,000
Total Current Liabilities	3,634,000	4,010,000
Long term finance lease obligations	9,000	13,000
Total Liabilities	3,643,000	4,023,000
Stockholders’ Deficit
Common stock, $0.001 par value, 2,500,000,000 shares authorized; 6,582,419 and 7,283,483 shares issued and outstanding, respectively	6,000	7,000
Additional paid-in capital	59,531,000	56,260,000
Accumulated deficit	(60,959,000)	(57,508,000)
Total Stockholders’ Deficit	(1,422,000)	(1,241,000)
TOTAL LIABILITIES, SHARES SUBJECT TO POSSIBLE REDEMPTION AND STOCKHOLDERS’ DEFICIT	2,221,000	2,782,000
Series C Preferred Stock [Member]
Shares Subject To Possible Redemption
Preferred stock value

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)	Jul. 31, 2024	Oct. 31, 2023
Debt discount net	$ 51,000	$ 68,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	2,500,000,000	2,500,000,000
Common stock, shares issued	6,582,419	7,283,483
Common stock, shares outstanding	6,582,419	7,283,483
Series C Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	100	100
Preferred stock, shares issued	100	100
Preferred stock, shares outstanding	100	100

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jul. 31, 2024	Jul. 31, 2023	Jul. 31, 2024	Jul. 31, 2023
Income Statement [Abstract]
Revenues (includes sales to related parties of approximately $35,000, $43,000, $117,000, and $151,000, respectively)	$ 1,091,000	$ 1,221,000	$ 3,376,000	$ 3,136,000
Cost of revenues	176,000	162,000	619,000	375,000
Gross profit	915,000	1,059,000	2,757,000	2,761,000
General and administrative expenses	2,083,000	2,505,000	6,651,000	8,297,000
Loss from operations	(1,168,000)	(1,446,000)	(3,894,000)	(5,536,000)
Other income (expense)
Interest expense	(23,000)	(172,000)	(70,000)	(341,000)
Write-off of advances payable to former officer	221,000		221,000
Resolution and settlement of long outstanding payables			154,000
Reserve of non-marketable securities	(45,000)		(45,000)
Commissions on sales of Formulator products			87,000
Proceeds from insurance claim			89,000
Other income	3,000		7,000
Change in Commitment Fee Shortfall Obligation				(19,000)
Net loss	$ (1,012,000)	$ (1,618,000)	$ (3,451,000)	$ (5,896,000)
Net loss per common share - basic	$ (0.16)	$ (0.23)	$ (0.55)	$ (0.84)
Net loss per common share - diluted	$ (0.16)	$ (0.23)	$ (0.55)	$ (0.84)
Weighted average number of common shares outstanding - basic	6,259,975	7,103,521	6,254,652	7,027,005
Weighted average number of common shares outstanding - diluted	6,259,975	7,103,521	6,254,652	7,027,005

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (Parenthetical) - USD ($)	3 Months Ended		9 Months Ended
	Jul. 31, 2024	Jul. 31, 2023	Jul. 31, 2024	Jul. 31, 2023
Income Statement [Abstract]
Revenues from related parties	$ 35,000	$ 43,000	$ 117,000	$ 151,000

CONDENSED CONSOLIDATED CHANGES

CONDENSED CONSOLIDATED CHANGES TO STOCKHOLDERS' EQUITY (DEFICIT) (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Oct. 31, 2022	$ 7,000	$ 52,403,000	$ (50,521,000)	$ 1,889,000
Beginning balance, shares at Oct. 31, 2022	7,395,632
Sale of common stock		100,000		100,000
Sale of common stock, shares	22,282
Fair value of equity instruments issued for compensation:
Fair value of vested shares issued		452,000		452,000
Fair value of vested shares issued, shares	25,969
Fair value of vested options and warrants issued		1,958,000		1,958,000
Issuance of Common stock and Warrants as commitment fee for SPA 23 Note		282,000		282,000
Issuance of Common stock and Warrants as commitment fee for SPA 23 Note, shares	75,000
Stock issued in satisfaction of Commitment Fee Shortfall Obligation		193,000		193,000
Stock issued in satisfaction of Commitment Fee Shortfall Obligation, shares	58,600
Cancellation of shares repurchased in connection with litigation
Cancellation of shares repurchased in connection with litigation, shares	(124,000)
Return of former executive’s shares and warrants
Return of former executive's shares and warrants, shares	(170,000)
Net loss			(5,896,000)	(5,896,000)
Ending balance, value at Jul. 31, 2023	$ 7,000	55,388,000	(56,417,000)	(1,022,000)
Ending balance, shares at Jul. 31, 2023	7,283,482
Beginning balance, value at Apr. 30, 2023	$ 7,000	54,653,000	(54,799,000)	(139,000)
Beginning balance, shares at Apr. 30, 2023	7,453,388
Fair value of equity instruments issued for compensation:
Fair value of vested shares issued
Fair value of vested shares issued, shares	94
Fair value of vested options and warrants issued		735,000		735,000
Return of former executive’s shares and warrants
Return of former executive's shares and warrants, shares	(170,000)
Net loss			(1,618,000)	(1,618,000)
Ending balance, value at Jul. 31, 2023	$ 7,000	55,388,000	(56,417,000)	(1,022,000)
Ending balance, shares at Jul. 31, 2023	7,283,482
Beginning balance, value at Oct. 31, 2023	$ 7,000	56,260,000	(57,508,000)	(1,241,000)
Beginning balance, shares at Oct. 31, 2023	7,283,483
Sale of common stock		500,000		500,000
Sale of common stock, shares	250,000
Reverse split round-up adjustment
Reverse split round-up adjustment, shares	5,803
Cancellation of shares in connection with litigation	$ (1,000)	1,000
Cancellation of shares in connection with litigation, shares	(1,164,742)
Exchange of accounts payable for stock		20,000		20,000
Exchange of accounts payable for stock, shares	20,000
Fair value of equity instruments issued for compensation:
Fair value of vested shares issued		418,000		418,000
Fair value of vested shares issued, shares	187,875
Fair value of vested options and warrants issued		2,332,000		2,332,000
Net loss			(3,451,000)	(3,451,000)
Ending balance, value at Jul. 31, 2024	$ 6,000	59,531,000	(60,959,000)	(1,422,000)
Ending balance, shares at Jul. 31, 2024	6,582,419
Beginning balance, value at Apr. 30, 2024	$ 6,000	58,241,000	(59,947,000)	(1,700,000)
Beginning balance, shares at Apr. 30, 2024	6,332,419
Sale of common stock		500,000		500,000
Sale of common stock, shares	250,000
Fair value of equity instruments issued for compensation:
Fair value of vested shares issued		31,000		31,000
Fair value of vested options and warrants issued		759,000		759,000
Net loss			(1,012,000)	(1,012,000)
Ending balance, value at Jul. 31, 2024	$ 6,000	$ 59,531,000	$ (60,959,000)	$ (1,422,000)
Ending balance, shares at Jul. 31, 2024	6,582,419

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (3,451,000)	$ (5,896,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization expense	56,000	470,000
Amortization of OID and commitment fee discount – Promissory notes	18,000	283,000
Change in Commitment Fee Shortfall Obligation		19,000
Write-off of fixed assets		33,000
Write-off of receivables from officers and other receivable		129,000
Write-off of advances payable to former officer	(221,000)
Reserve of non-marketable securities – related party	45,000
Stock-based compensation	2,751,000	2,410,000
Changes in operating assets and liabilities:
Accounts receivable	(2,000)	34,000
Other receivables		(14,000)
Prepaid expenses	(233,000)	29,000
Inventories	60,000	(9,000)
Accounts payable and accrued expenses	(721,000)	49,000
Security deposits	7,000	12,000
Deferred revenue	607,000	33,000
Net cash used in operating activities	(1,084,000)	(2,418,000)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of fixed assets		(20,000)
Investment in non-marketable equity securities – related party	(45,000)	(100,000)
Net cash used in investing activities	(45,000)	(120,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of Promissory Note		504,000
Shares repurchased in connection with litigation		(500,000)
Payments on finance lease	(22,000)	(86,000)
Repayments of notes payable		(600,000)
Proceeds from sale of common stock	500,000	100,000
Net cash provided by (used in) financing activities	478,000	(582,000)
Decrease in cash	(651,000)	(3,120,000)
Cash at beginning of period	1,756,000	3,753,000
Cash at end of period	1,105,000	633,000
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for taxes
Cash paid for interest	3,000	54,000
NON-CASH INVESTING AND FINANCING TRANSACTIONS:
Reduction in accounts payable for equipment returned to vendor	21,000
Exchange of shares for payables	20,000
OID discount on proceeds received from promissory notes		11,000
Common stock and warrants issued as commitment fee for promissory notes		283,000
Common stock issued in satisfaction of Commitment Fee Shortfall Obligation		$ 193,000

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	9 Months Ended
	Jul. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS Zeo ScientifiX, Inc. (“ZEO” or the “Company”) (f/k/a Organicell Regenerative Medicine, Inc.) was incorporated on August 9, 2011 in the State of Nevada under the name Bespoke Tricycles Inc. (changed to Biotech Products Services and Research, Inc. during September 2015 and to Organicell Regenerative Medicine, Inc., effective June 20, 2018). Effective February 20, 2024, we further amended our Articles of Incorporation to assume our current name, Zeo ScientifiX, Inc. The Company is a clinical-stage biopharmaceutical company principally focusing on the development of innovative biological therapeutics for the treatment of degenerative diseases and regenerative medicine. The Company’s proprietary products, including Zofin™, are derived from perinatal sources and manufactured to retain the naturally occurring extracellular vesicles, proteins and cell secreted nanoparticles and Patient Pure X™ (“PPX™”), an autologous biologic containing a nanoparticle fraction that is precipitated from a patient’s own peripheral blood (“RAAM Products”). Our RAAM Products and related services are principally used in the health care industry administered through doctors and clinics (“Providers”). For the nine months ended July 31, 2024 and 2023, the Company principally operated through General Surgical of Florida, Inc., a Florida corporation and wholly owned subsidiary, which was formed to sell the Company’s therapeutic products to Providers. The Company is currently exploring the use of its proprietary products in future formulations for a variety of topical use applications in the skin-care industry. Effective November 28, 2023, we implemented a one-for-200 reverse stock split (the “Reverse Split”). The par value of the Company’s common stock was unchanged at $0.001 per share after the Reverse Split. As a result, on the effective date of the Reverse Split, the stated capital on the Company’s balance sheet attributable to the Company’s common stock was reduced proportionately based on the Reverse Split ratio of one-for-200 and the additional paid-in capital account was credited with the amount by which the stated capital was reduced. All share and per share amounts referenced herein give effect to the Reverse Split as of the earliest period presented.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Jul. 31, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying condensed consolidated financial statements are unaudited and include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated. In the opinion of management, the condensed unaudited consolidated financial statements contain all adjustments, including normal recurring adjustments, necessary to present fairly the Company’s financial position as of July 31, 2024, the results of its operations for the three months and nine months ended July 31, 2024 and 2023 and the cash flows for the nine months ended July 31, 2024 and 2023. Results of operations for the fiscal periods presented herein are not necessarily indicative of fiscal year-end results. Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to the rules and regulations of the Securities Exchange Commission, although we believe that the disclosures made are adequate to make the information not misleading. These unaudited consolidated financial statements should be read in conjunction with our Annual Report on Form 10-K for the year ended October 31, 2023 filed with the Securities and Exchange Commission. All amounts presented have been rounded to the nearest thousand except share amounts, share prices and earnings per share. Concentrations of Risk Credit Risk The balance sheet items that potentially subject us to concentrations of credit risk are primarily cash and cash equivalents and accounts receivable. Balances in accounts are insured up to Federal Deposit Insurance Corporation (“FDIC”) limits of $ 250,000 343,000 Major Customer During the three months ended July 31, 2024, the Company sold products and services totaling approximately $ 178,000 16.3% 334,000 27.3% 125,000 10.2% During the nine months ended July 31, 2024, the Company sold products and services totaling approximately $ 570,000 16.8% 418,000 12.3% 382,000 11.2% 880,000 28.1% 448,000 14.3% The Company’s sales agreements are non-exclusive and the Company does not believe it has any exposure based on the customers of its products. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles of the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the year. Management bases its estimates on historical experience and on other assumptions considered to be reasonable under the circumstances. However, actual results may differ from the estimates. Those estimates and assumptions include estimates for credit loss reserves for accounts receivable, assumptions used in valuing inventories at net realizable value, impairment testing of recorded long-term tangible and intangible assets, the valuation allowance for deferred tax assets, accruals for potential liabilities, assumptions made in valuing equity instruments issued for services, and assumptions used in the determination of the Company’s liquidity. Revenue Recognition The Company follows the guidance of FASB Accounting Standards Update (“ASU”) Topic 606 “Revenue from Contracts with Customers” which requires the Company to recognize revenue in amounts that reflect the prorata completion of the performance obligations of the Company required under the contracts. The Company recognizes revenue only when it transfers control of a promised good or service to a customer in an amount that reflects the consideration it expects to receive in exchange for the good or service. Our performance obligations are satisfied and control is transferred at a point-in-time, which is typically when the transfer and title to the product sold has taken place and there is evidence of our customer’s satisfactory acceptance of the product shipment or delivery except in those instances when the customer has made prior arrangements with the Company to store the product purchased by the customer at the Company’s facilities that is to be delivered at a later date to be designated by the customer. Amounts received prior to satisfying the revenue recognition criteria are recorded as deferred revenue on the Company’s consolidated balance sheet. Net Income (Loss) Per Common Share Basic income (loss) per common share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of fully vested common shares outstanding during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of fully vested shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted average number of shares adjusted for any potentially dilutive debt or equity instruments. At July 31, 2024, the Company had 3,787,527 182,500 At July 31, 2023, the Company had 2,549,000 250,000 Stock-Based Compensation All stock-based payments are recognized in the financial statements based on their fair values. The Company periodically issues stock options and stock awards to employees and non-employees in non-capital raising transactions for services and for financing costs. The Company accounts for such grants issued and vesting based on ASC 718, Compensation-Stock Compensation The fair value of the Company’s stock options is estimated using the Black-Scholes-Merton Option Pricing model, which uses certain assumptions related to risk-free interest rates, expected volatility, expected life of the stock options or restricted stock, and future dividends. Compensation expense is recorded based upon the value derived from the Black-Scholes-Merton Option Pricing model and based on actual experience. The assumptions used in the Black-Scholes-Merton Option Pricing model could materially affect compensation expense recorded in future periods. Research and Development Costs Research and development costs consist of direct and indirect costs associated with the development of the Company’s technologies. These costs are expensed as incurred. Our research and development expenses were approximately $ 75,000 335,000 80,000 938,000 Income Taxes The Company files a consolidated tax return that includes all of its subsidiaries. Provisions for income taxes are based on taxes payable or refundable for the current year taxable income for federal and state income tax reporting purposes and deferred income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss carryforwards. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of the operations in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some or all of the deferred tax assets will not be realized. The Company accounts for uncertain tax positions in accordance with FASB Topic 740 – Income Taxes. This pronouncement prescribes a recognition threshold and measurement process for financial statement recognition of uncertain tax positions taken or expected to be taken in a tax return. The interpretation also provides guidance on recognition, derecognition, classification, interest and penalties, accounting in interim period, disclosure and transition. For the three months and nine months ended July 31, 2024 and 2023 the Company incurred operating losses, and therefore, there was not any income tax expense amount recorded during those periods. There is a full valuation allowance established for the tax benefit associated with the net losses for the nine months ended July 31, 2024 and 2023. Fair Value of Financial Instruments The Company includes fair value information in the notes to financial statements when the fair value of its financial instruments is different from the book value. When the book value approximates fair value, no additional disclosure is made. The Company follows FASB ASC 820, Fair Value Measurements and Disclosures, which defines fair value, establishes a framework for measuring fair value and enhances disclosures about fair value measurements. It defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The Company’s financial instruments consist of cash and cash equivalents, accounts payable, accrued liabilities and convertible debt. The estimated fair value of cash, accounts payable and accrued liabilities approximate their carrying amounts due to the short-term nature of these instruments. The Company follows the provisions of ASC 820 with respect to its financial instruments. As required by ASC 820, assets and liabilities measured at fair value are classified in their entirety based on the lowest level of input that is significant to their fair value measurement. Level one Level two Level three The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Determining which category an asset or liability falls within the hierarchy requires significant judgment. The Company evaluates its hierarchy disclosures each quarter. Segment Information For the three months and nine months ended July 31, 2024 and 2023, the Company operated only 1 Subsequent Events The Company has evaluated subsequent events that occurred after July 31, 2024 through the financial statement issuance date for subsequent event disclosure consideration.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Jul. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3 – GOING CONCERN The unaudited accompanying consolidated financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. The Company has had limited revenues since its inception. The Company incurred net losses of $ 3,451,000 1,084,000 1,422,000 1,909,000 United States Food and Drug Administration (“FDA”) regulations which were announced in November 2017 and which became effective in May 2021 require that the sale of products that fall under Section 351 of the Public Health Services Act pertaining to marketing traditional biologics and human cells, tissues and cellular and tissue based products (“HCT/Ps”) can only be sold pursuant to an approved biologics license application (“BLA”). The Company has not obtained any opinion or ruling regarding the Company’s operations and whether the processing, sales and distribution of the products it currently produces would be subject to the FDA’s previously announced intended enforcement policies regarding HCT/P’s. As a result of the above, the Company’s efforts to establish a stabilized source of sufficient revenues to cover operating costs has yet to be achieved and ultimately may prove to be unsuccessful unless (a) the Company’s ability to process, sell and distribute the products currently being produced or developed in the future are not restricted; and/or (b) additional sources of working capital through operations or debt and/or equity financings are realized. These financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Management anticipates that the Company will remain dependent, for the near future, on additional investment capital to fund ongoing operating expenses and research and development costs related to development of new products and to perform required clinical studies in connection with the sale of its products. The Company does not have any assets to pledge for the purpose of borrowing additional capital. In addition, the Company relies on its ability to produce and sell products it manufactures that are subject to changing technology and regulations that it currently sells and distributes to its customers. The Company’s current market capitalization, common stock liquidity and available authorized shares may hinder its ability to raise equity proceeds. The Company anticipates that future sources of funding, if any, will therefore be costly and dilutive, if available at all. In view of the matters described in the preceding paragraphs, recoverability of the recorded asset amounts shown in the accompanying consolidated balance sheet assumes that (a) the Company is able to continue to produce products or obtain products under supply arrangements which are in compliance with current and future regulatory guidelines; (b) the Company will be able to establish a stabilized source of revenues, including efforts to expand sales internationally and the development of new product offerings and/or designations of products; (c) obligations to the Company’s creditors are not accelerated; (d) the Company’s operating expenses remain at current levels and/or the Company is successful in restructuring and/or deferring ongoing obligations; (e) the Company is able to continue its research and development activities, particularly in regards to remaining compliant with the FDA and ongoing safety and efficacy of its products; and/or (f) the Company obtains additional working capital to meet its contractual commitments and maintain the current level of Company operations through debt or equity sources. There is no assurance that the products we currently produce will not be subject to the FDA’s previously announced intended enforcement policies regarding HCT/P’s and/or the Company will be able to complete its revenue growth strategy. There is no assurance that the Company’s research and development activities will be successful or that the Company will be able to timely fund the required costs of those activities. Without sufficient cash reserves, the Company’s ability to pursue growth objectives will be adversely impacted. Furthermore, despite significant effort since July 2015, the Company has thus far been unsuccessful in achieving a stabilized source of revenues. If revenues do not increase and stabilize, if the Company’s ability to process, sell and/or distribute the products currently being produced or developed in the future are restricted, and/or if additional funds cannot otherwise be raised, the Company might be required to seek other alternatives which could include the sale of assets, closure of operations and/or protection under the U.S. bankruptcy laws. The independent auditor’s report dated January 29, 2024 included in our Annual Report on Form 10-K for the year ended October 31, 2023 included an explanatory paragraph as to the Company’s ability to continue as a going concern. As of July 31, 2024, based on the factors described above, the Company concluded that there was substantial doubt about its ability to continue to operate as a going concern for the 12 months following the issuance of these financial statements.

INVENTORIES

INVENTORIES	9 Months Ended
	Jul. 31, 2024
Inventory Disclosure [Abstract]
INVENTORIES	NOTE 4 – INVENTORIES Schedule of inventories July 31, October 31, Raw materials and supplies $ 179,000 $ 154,000 Finished goods 71,000 156,000 Total inventories $ 250,000 $ 310,000

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Jul. 31, 2024
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 5 – PROPERTY AND EQUIPMENT Schedule of property and equipment July 31, October 31, Finance lease equipment $ 15,000 $ 260,000 Manufacturing equipment 755,000 535,000 770,000 795,000 Less: accumulated depreciation and amortization (274,000 ) (222,000 ) Total property and equipment, net $ 496,000 $ 573,000 During February 2024, in connection with the expiration of the lease for certain lab equipment originally valued at $ 240,000 1 Depreciation expense totaled $ 18,000 31,000 56,000 90,000 Amortization expense totaled $ 0 127,000 0 380,000

LEASE OBLIGATIONS

LEASE OBLIGATIONS	9 Months Ended
	Jul. 31, 2024
Lease Obligations
LEASE OBLIGATIONS	NOTE 6 – LEASE OBLIGATIONS Finance Lease Obligations: During March 2019, the Company entered into a lease agreement for certain lab equipment in the amount of $ 240,000 1 During October 2021, the Company entered into a second lease agreement in the amount of $ 305,000 6,000 1,000 As of July 31, 2024, finance lease obligations were $ 14,000 5,000

EQUITY IN NON-MARKETABLE SECURI

EQUITY IN NON-MARKETABLE SECURITIES OF AFFILIATED ENTITY	9 Months Ended
	Jul. 31, 2024
Equity In Non-marketable Securities Of Affiliated Entity
EQUITY IN NON-MARKETABLE SECURITIES OF AFFILIATED ENTITY	NOTE 7 – EQUITY IN NON-MARKETABLE SECURITIES OF AFFILIATED ENTITY Schedule of equity in non marketable securities July 31, October 31, Equity in non-marketable securities $ 145,000 100,000 Reserve on carrying value of investment in non-marketable securities $ (145,000 ) (100,000 ) Equity in non-marketable securities $ - - During the year ended October 31, 2023, the Company invested $ 100,000 At the time of the investment, both Greyt Ventures, LLC and Skycrest Holdings, LLC, principal shareholders of the Company, each owned a 20% interest in the Formulator. In addition, Mr. Robert Smoley, a consultant and advisor to the Company is also the Chief Operating Officer of the Formulator. The Company’s, Greyt Ventures, LLC’s and Skycrest Holdings, LLC’s equity interests in the Formulator have since been reduced to 8.96%, 17.93% and 17.93%, respectively, as a result of additional sales of equity interests in the Formulator to outside parties. As of October 31, 2023, the Company recorded a reserve against the carrying value of its investment of the Formulator of $ 100,000 During the quarter ended July 31, 2024, pursuant to a capital call notice received from the Formulator, the Company invested an additional $45,000 in cash (representing its 8.96% equity interest at the time of the capital call). As of July 31, 2024, the Company has recorded an additional reserve against the carrying value of its investment of the Formulator in connection with the additional investment of $45,000 based on the limited financial history of the Formulator to date to ascertain the fair value of the Formulator and the Company’s limited rights to control future dilution to the Company’s interests and the timing of available distributions, if any, of the Formulator. As of July 31, 2024, the Company has recorded total reserves against the carrying value of its investment of the Formulator of $ 145,000

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Jul. 31, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 8 – RELATED PARTY TRANSACTIONS For the three months and nine months ended July 31, 2024, the Company sold a total of approximately $ 35,000 117,000 For the three months and nine months ended July 31, 2023, the Company sold a total of approximately $ 43,000 151,000 At October 31, 2023, advances payable to a former officer were $ 221,000 221,000 During the quarter ended July 31, 2024, pursuant to a capital call notice received from the Formulator, as discussed in Note 7, the Company invested an additional $ 45,000 In connection with the sale of securities to the Investor (see Note 11), the Company entered into a supply agreement with an affiliate of the Investor to sell our products to such party and entered into a non-binding term sheet with another affiliate of the Investor pursuant to which such affiliate will have the option (subject to various conditions including the negotiation and execution of definitive agreements) to invest in a newly formed subsidiary through which ZEO intends to conduct clinical trials on its present and planned products.

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	9 Months Ended
	Jul. 31, 2024
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 9 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES Schedule of account payable and accrued expenses July 31, October 31, Accrued payroll related liabilities $ 667,000 $ 667,000 Lab equipment and supplies payables 91,000 407,000 Clinical trial and research payables 624,000 675,000 Legal fees payable 180,000 479,000 Other professional fees payable 105,000 81,000 Accrued IRS penalty - 86,000 Accrued commissions payable 32,000 102,000 Construction payables 9,000 9,000 Other payables and accrued expenses 142,000 106,000 Total Accounts Payable and Accrued Expenses $ 1,850,000 $ 2,612,000 During February 2024, the Internal Revenue Service (“IRS”) notified the Company that the Company’s appeal for full abatement of penalties and interest ($ 92,000

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Jul. 31, 2024
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 10 – NOTES PAYABLE Schedule of notes payable July 31, October 31, Convertible Promissory Notes $ 725,000 $ 725,000 Unamortized discount (51,000 ) (68,000 ) Total Notes Payable $ 674,000 $ 657,000 Convertible Promissory Notes The Convertible Promissory Notes are due September 30, 2026 8.0 % The Convertible Promissory Notes may be prepaid by the Company, in whole, but not in part, at any time prior to the Maturity Date, subject to payment of a premium of 10%, provided that the Company gives the holders fifteen (15) business notice prior to prepayment, during which period, Investors may elect to convert the Notes and accrued but unpaid interest thereon into Shares at a conversion price equal to 80% of the average of the daily VWAP of the Shares (as defined in the Note) for twenty consecutive ( 20 Holders of the Convertible Promissory Notes will have the right, at any time during the period commencing on April 1, 2024 and ending on the earliest to occur of the Maturity Date, the date of a Prepayment or the date of an automatic conversion, to convert the Convertible Promissory Note in whole, but not in part, and accrued interest thereon into shares of common stock (“Shares”) at a conversion price equal to 80% of the average of the daily VWAP of the Shares (as defined in the Convertible Promissory Note) for twenty consecutive (20) trading days ending on the date the investor gives the Company a notice of conversion, subject to a minimum conversion price of $ 6.00 In addition, the Convertible Promissory Notes and accrued but unpaid interest thereon will automatically convert into Shares in the event that prior to the Maturity Date, the Company consummates a “Qualified Financing” or a “Qualified Sale” (as defined in the Convertible Promissory Note) at a conversion price equal to 80% of the offering price of Shares sold in the Qualified Financing or 80% of the purchase price per Share to be received by stockholders following consummation of a Qualified Sale. In connection with the issuance of the Convertible Promissory Notes, the Company recorded a discount in the amount of $ 72,000 5,000 17,000 51,000

CAPITAL STOCK

CAPITAL STOCK	9 Months Ended
	Jul. 31, 2024
Equity [Abstract]
CAPITAL STOCK	NOTE 11 – CAPITAL STOCK Common Stock On November 7, 2023, the Company filed a certificate of amendment to its Articles of Incorporation to affect a reverse split of our issued and outstanding common stock on a one-for-two-hundred basis. The reverse stock split was effective with FINRA on November 28, 2023 (the “Reverse Split”). The par value of the Company’s common stock was unchanged at $ 0.001 Issuances Of Common Stock - Sales: On July 8, 2024, the Company completed a $500,000 private financing (“Financing”) with a single accredited investor (“Investor”). In the Financing, the Company sold and issued to the Investor 250,000 83,333 Issuance of Common Stock for Services: On April 1, 2024, pursuant to the Company’s 2021 Incentive Stock Plan (“Incentive Plan”), the Company’s Board of Directors (“Board”) awarded 125,000 62,500 2.00 0 375,000 Issuances of Common Stock – Exchange of balances due on accounts payable for stock: Effective January 31, 2024, the Company and a legal firm performing services to the Company agreed to exchange $ 20,000 20,000 20,000 Shares Repurchased – Settlement of Litigation: In connection with a settlement agreement entered into during November 2023 (see Note 13), Albert Mitrani and Dr. Maria Ines Mitrani returned to the Company 682,161 481,831 Equity Line Of Credit Commitment: On February 23, 2024, pursuant to the Purchase Agreement dated as of September 1, 2022 (“Agreement”), by and between the Company and Tysadco Partners, LLC (“Tysadco”), the Company provided Tysadco formal notice that it was terminating the Agreement and the $10,000,000 equity line of credit facility (“ELOC”). Grant of Restricted Common Stock A summary of restricted stock activity for the nine months ended July 31, 2024 are presented below: Schedule of non vested share activity Number of Fair Value Weighted- Non-vested at October 31, 2023 - $ - $ - Non-vested Shares Granted 182,500 $ 325,000 $ 1.78 Vested - $ (43,000 ) $ - Expired/Forfeited - $ - $ - Non-vested at July 31, 2024 182,500 $ 282,000 $ 1.78 Effective April 1, 2024, the Company entered into sales distribution agreement with a sales and marketing company (“Salesco”). Salesco will be entitled to receive commissions on sales of the Company’s products to customers introduced by Salesco in the form of cash and common stock of the Company based on sales milestones. In connection with the agreement, the Company agreed to pay Salesco a monthly advance of $ 15,000 30,000 2 300,000 30,000 60,000 2 7,000 10,000 During April 2024 thru July 2024, in consideration for agreeing to serve on the Company’s medical advisory board, the Board approved the issuance to a total of twenty individuals an aggregate of 152,500 1.04 2.75 265,000 24,000 33,000 There was approximately $ 282,000

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	9 Months Ended
	Jul. 31, 2024
Stock Options And Warrants
STOCK OPTIONS AND WARRANTS	NOTE 12 – STOCK OPTIONS AND WARRANTS The Company has issued option securities under its Incentive Plan and warrants entitling the holder to purchase shares of its common stock at specified prices and for specified exercise periods. Options: A summary of the Company’s option activity for the nine months ended July 31, 2024 are presented below: Schedule of stock options and warrants Number of Weighted-average Remaining Aggregate Outstanding at October 31, 2023 895,750 $ 2.97 5.67 $ - Granted 622,538 $ 2.52 9.42 $ - Exercised - $ - - $ - Expired/Forfeited (190,000 ) $ 2.40 3.84 $ - Outstanding at July 31, 2024 1,328,288 $ 2.84 7.15 $ - Exercisable at July 31, 2024 589,531 $ 3.26 5.65 $ - During the nine months ended July 31, 2024, under its Incentive Plan, the Board approved the granting of options to certain employees, officers and directors to purchase 622,538 6 months to 3 years, expire five to ten years 1,438,000 The assumptions used for the options granted during the period are as follows: Schedule of assumptions used for the options granted Exercise prices $ 2.00 4.50 Expected dividends - Expected volatility 156% 159 % Risk free interest rate 4.20% 4.34 % Expected life of options 6.0 During the nine months ended July 31, 2024 and 2023, the Company amortized $ 692,000 351,000 There was approximately $ 1,545,000 Warrants: A summary of the Company’s warrant activity for the nine months ended July 31, 2024 are presented below: Schedule of warrant activity Number of Weighted-average Remaining Aggregate Outstanding at October 31, 2023 1,675,906 $ 4.54 8.47 $ - Granted 783,333 $ 2.31 10.00 $ - Exercised - $ - - $ - Expired/Forfeited - $ - - $ - Outstanding at July 31, 2024 2,459,239 $ 3.83 8.43 $ - Exercisable at July 31, 2024 1,778,059 $ 4.39 7.85 $ - On July 8, 2024, in connection with the Financing (see Note 11), the Company issued the Investor a cashless warrant to purchase an aggregate of 83,333 2.00 On July 11, 2024, our board of directors granted warrants to purchase 350,000 10 2.35 4.20% 10 159% 0% 700,000 1,645,000 During the nine months ended July 31, 2024 and 2023, the Company amortized $ 1,640,000 1,607,000 There was approximately $3,631,000 of unamortized compensation associated with warrants outstanding as of July 31, 2024 that will be amortized over their respective remaining service periods. All stock compensation expense is classified under general and administrative expenses in the consolidated statements of operations.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jul. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 13 – COMMITMENTS AND CONTINGENCIES Skincare Agreement In September 2022, the Company entered into a joint development agreement and supply agreement with a third-party supplier (“Supplier”) that develops and manufactures various devices and related equipment and consumables used in the skincare industry (“Skincare Agreement”) that are marketed and sold directly and/or through its affiliates or third parties, in the United States of America and in most major international markets. Under the terms of the Skincare Agreement, the Company was obligated to provide and the Third Party was obligated to purchase a minimum volume of raw material ingredient (“Ingredient”) from the Company to be used as part of formulations in exclusive biologic topical products (“Products”) to be marketed and sold by Supplier during the first year of the Agreement in the amount of $167,000 (“Minimum Purchase”) and mutually agreed upon minimal annual amounts thereafter. In June 2023, the Supplier informed the Company that there were delays in the Supplier’s development of the Products, including the timing of providing a purchase order for the Minimum Purchase of the Company’s Ingredient. During September 2023, the Company and the Supplier agreed to enter into an Amendment and Restatement of the Skincare Agreement (“Amended Skincare Agreement”). Under the terms of the Amended Skincare Agreement, the products to be provided by the Company was modified to include both the Ingredient and a topical moisturizer (“Moisturizer”) supplied by the Formulator. The Ingredient and the Moisturizer are hereinafter referred to as the “Combined Product”. The Supplier was obligated to deliver a purchase order for a minimum of $403,000 of the Combined Product by September 30, 2023 (“Initial Purchase Order”) and a total of $648,000 of the Combined Product during the first year of the Amended Skincare Agreement. During November 2023, the Supplier paid the Company $403,000 in connection with the Initial Purchase Order. Pursuant to Sales Agreement with the Formulator, the Company paid the Formulator $235,000 representing the amount of Initial Purchase Order associated with the Company’s arrangement with the Formulator to supply the Moisturizer (“Moisturizer Prepayment”). As of July 31, 2024, both the Company and the Formulator had yet to deliver the Ingredient or the Moisturizer to the Supplier. As of July 31, 2024, the Company has recorded deferred revenues of $ 403,000 235,000 On August 12, 2024, in connection with the mutual agreement to terminate the Amended Skincare Agreement, the Company and the Supplier entered into a settlement agreement and general release (“Settlement”). In connection with the Settlement, the parties released each other from all outstanding duties and/or obligations owed by one party to the other party as set forth in the Settlement, including but not limited to the Company’s obligation to supply any Combined Product to the Supplier and the Supplier’s obligation to make or place any additional orders to the Company for the Combined Product. In connection with the Settlement, the Company retained the $403,000 payment that the Supplier made to the Company in connection with the Initial Purchase Order, and the Company was not obligated to deliver any of the Combined Product to the Supplier, including the portion of the Combined Product to be provided in connection with the Initial Purchase Order. Concurrent with the execution of the Settlement, the Company and the Formulator entered into a settlement and general release (“Release”) whereby the parties released each other from all outstanding duties and/or obligations owed by one party to the other party as set forth in the Release including but not limited to the Formulator’s obligation to supply any Moisturizer to the Company pursuant to the Amended Skincare Agreement and the Company’s obligation to make or place any additional orders to the Formulator for the Moisturizer. In connection with the Release, the Formulator retained the Moisturizer Prepayment, and the Formulator was not obligated to deliver any of the Moisturizer to the Company, including portion of the Moisturizer to be provided in connection with the Moisturizer Prepayment. Deferred Revenue During the year ended October 31, 2023, the Company received an advance payment of $500,000 in connection with a distribution agreement entered into between the Company and a third party (“Purchaser”) which was to be applied against future invoices for product inventory to be delivered over time which amount was recorded as deferred revenue. As of October 31, 2023, $101,000 of product inventory was invoiced and delivered reducing the deferred revenue amount to $399,000. During July 2024, the Company received an advance payment of $500,000 in connection with a distribution agreement entered into between the Company and an affiliate of the Investor (see Note 11) which was to be applied against future invoices for product inventory to be delivered over time which amount was recorded as deferred revenue. As of July 31, 2024, $40,000 of product inventory was invoiced and delivered reducing the deferred revenue amount to $ 460,000 Amounts received by the Company for products that have yet to be delivered to the customers as of July 31, 2024 and October 31, 2023 are reflected in the Company’s balance sheet as deferred revenues and were comprised of the following: Schedule of deferred revenue July 31, October 31, Initial Purchase Order – Amended Skincare Agreement $ 403,000 $ - Advances On Future Purchases Of Inventory 460,000 399,000 Sales To Customers Not Yet Delivered 242,000 98,000 Total Deferred Revenue $ 1,105,000 $ 497,000 Investor Option In connection with the sale of securities to the Investor (see Note 11), the Company entered into a non-binding term sheet with another affiliate of the Investor pursuant to which such affiliate will have the option (subject to various conditions including the negotiation and execution of definitive agreements) to invest in a newly formed subsidiary through which ZEO intends to conduct clinical trials on its present and planned products. Legal Matters Albert Mitrani and Dr. Maria Ines Mitrani Effective November 13, 2023, the Company entered into a settlement agreement with Albert Mitrani and Dr. Maria Ines Mitrani (former executives of the Company), pursuant to which it resolved various claims against the Mitranis, including those set forth in the previously reported Florida state action the Company had filed against the Mitranis. As part of the settlement, Albert Mitrani and Dr. Maria Ines Mitrani returned to the Company 682,161 481,831 Drs. Leider and Golub The Company’s employment agreements with Dr. Harry Leider, its former Chief Executive Officer and Dr. Howard Golub, its former Chief Science Officer (“Employment Agreements”) had an initial term that ended May 31, 2024. The Employment Agreements were not renewed and accordingly, the Employment Agreements expired and the employment of Drs. Leider and Golub by the Company ended on May 31, 2024. Effective August 12, 2024, the Company and Dr. Leider entered into a settlement agreement and general release whereby the Company agreed to pay Dr. Leider $40,000 in exchange for each party executing mutual releases in connection with the non-renewal of Dr. Leider’s employment agreement. All options issued to the former Chief Executive Officer that were not vested amounting to 190,000 at the time of termination were forfeited. In addition, all options issued to the former Chief Executive Officer and Dr. Howard Golub, its former Chief Science Officer that were vested amounting to 345,000 at the time of termination, were not exercised by August 31, 2024 as required under the Incentive Plan, and as a result expired. Other In addition to the foregoing, from time to time, we may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. Litigation is subject to inherent uncertainties, and an adverse result in any such matter may harm our business.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jul. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14 – SUBSEQUENT EVENTS During August 2024, the Company entered into a agreement with a third party to provide consulting services for a one-year period. As consideration for agreeing to provide consulting services to the Company, the Company agreed to issue the consultant vested warrants to purchase 100,000 3.96% 3 147% 0% 185,000 185,000 Effective August 5, 2024, the Company entered into a settlement agreement with a prior consultant of the Company, pursuant to which it resolved various claims that had been brought by the Company against the consultants. As part of the settlement, the consultants agreed to return to the Company 237,602 80,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Jul. 31, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying condensed consolidated financial statements are unaudited and include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated. In the opinion of management, the condensed unaudited consolidated financial statements contain all adjustments, including normal recurring adjustments, necessary to present fairly the Company’s financial position as of July 31, 2024, the results of its operations for the three months and nine months ended July 31, 2024 and 2023 and the cash flows for the nine months ended July 31, 2024 and 2023. Results of operations for the fiscal periods presented herein are not necessarily indicative of fiscal year-end results. Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to the rules and regulations of the Securities Exchange Commission, although we believe that the disclosures made are adequate to make the information not misleading. These unaudited consolidated financial statements should be read in conjunction with our Annual Report on Form 10-K for the year ended October 31, 2023 filed with the Securities and Exchange Commission. All amounts presented have been rounded to the nearest thousand except share amounts, share prices and earnings per share.
Concentrations of Risk	Concentrations of Risk Credit Risk The balance sheet items that potentially subject us to concentrations of credit risk are primarily cash and cash equivalents and accounts receivable. Balances in accounts are insured up to Federal Deposit Insurance Corporation (“FDIC”) limits of $ 250,000 343,000 Major Customer During the three months ended July 31, 2024, the Company sold products and services totaling approximately $ 178,000 16.3% 334,000 27.3% 125,000 10.2% During the nine months ended July 31, 2024, the Company sold products and services totaling approximately $ 570,000 16.8% 418,000 12.3% 382,000 11.2% 880,000 28.1% 448,000 14.3% The Company’s sales agreements are non-exclusive and the Company does not believe it has any exposure based on the customers of its products.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles of the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the year. Management bases its estimates on historical experience and on other assumptions considered to be reasonable under the circumstances. However, actual results may differ from the estimates. Those estimates and assumptions include estimates for credit loss reserves for accounts receivable, assumptions used in valuing inventories at net realizable value, impairment testing of recorded long-term tangible and intangible assets, the valuation allowance for deferred tax assets, accruals for potential liabilities, assumptions made in valuing equity instruments issued for services, and assumptions used in the determination of the Company’s liquidity.
Revenue Recognition	Revenue Recognition The Company follows the guidance of FASB Accounting Standards Update (“ASU”) Topic 606 “Revenue from Contracts with Customers” which requires the Company to recognize revenue in amounts that reflect the prorata completion of the performance obligations of the Company required under the contracts. The Company recognizes revenue only when it transfers control of a promised good or service to a customer in an amount that reflects the consideration it expects to receive in exchange for the good or service. Our performance obligations are satisfied and control is transferred at a point-in-time, which is typically when the transfer and title to the product sold has taken place and there is evidence of our customer’s satisfactory acceptance of the product shipment or delivery except in those instances when the customer has made prior arrangements with the Company to store the product purchased by the customer at the Company’s facilities that is to be delivered at a later date to be designated by the customer. Amounts received prior to satisfying the revenue recognition criteria are recorded as deferred revenue on the Company’s consolidated balance sheet.
Net Income (Loss) Per Common Share	Net Income (Loss) Per Common Share Basic income (loss) per common share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of fully vested common shares outstanding during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of fully vested shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted average number of shares adjusted for any potentially dilutive debt or equity instruments. At July 31, 2024, the Company had 3,787,527 182,500 At July 31, 2023, the Company had 2,549,000 250,000
Stock-Based Compensation	Stock-Based Compensation All stock-based payments are recognized in the financial statements based on their fair values. The Company periodically issues stock options and stock awards to employees and non-employees in non-capital raising transactions for services and for financing costs. The Company accounts for such grants issued and vesting based on ASC 718, Compensation-Stock Compensation The fair value of the Company’s stock options is estimated using the Black-Scholes-Merton Option Pricing model, which uses certain assumptions related to risk-free interest rates, expected volatility, expected life of the stock options or restricted stock, and future dividends. Compensation expense is recorded based upon the value derived from the Black-Scholes-Merton Option Pricing model and based on actual experience. The assumptions used in the Black-Scholes-Merton Option Pricing model could materially affect compensation expense recorded in future periods.
Research and Development Costs	Research and Development Costs Research and development costs consist of direct and indirect costs associated with the development of the Company’s technologies. These costs are expensed as incurred. Our research and development expenses were approximately $ 75,000 335,000 80,000 938,000
Income Taxes	Income Taxes The Company files a consolidated tax return that includes all of its subsidiaries. Provisions for income taxes are based on taxes payable or refundable for the current year taxable income for federal and state income tax reporting purposes and deferred income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss carryforwards. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of the operations in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some or all of the deferred tax assets will not be realized. The Company accounts for uncertain tax positions in accordance with FASB Topic 740 – Income Taxes. This pronouncement prescribes a recognition threshold and measurement process for financial statement recognition of uncertain tax positions taken or expected to be taken in a tax return. The interpretation also provides guidance on recognition, derecognition, classification, interest and penalties, accounting in interim period, disclosure and transition. For the three months and nine months ended July 31, 2024 and 2023 the Company incurred operating losses, and therefore, there was not any income tax expense amount recorded during those periods. There is a full valuation allowance established for the tax benefit associated with the net losses for the nine months ended July 31, 2024 and 2023.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company includes fair value information in the notes to financial statements when the fair value of its financial instruments is different from the book value. When the book value approximates fair value, no additional disclosure is made. The Company follows FASB ASC 820, Fair Value Measurements and Disclosures, which defines fair value, establishes a framework for measuring fair value and enhances disclosures about fair value measurements. It defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The Company’s financial instruments consist of cash and cash equivalents, accounts payable, accrued liabilities and convertible debt. The estimated fair value of cash, accounts payable and accrued liabilities approximate their carrying amounts due to the short-term nature of these instruments. The Company follows the provisions of ASC 820 with respect to its financial instruments. As required by ASC 820, assets and liabilities measured at fair value are classified in their entirety based on the lowest level of input that is significant to their fair value measurement. Level one Level two Level three The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Determining which category an asset or liability falls within the hierarchy requires significant judgment. The Company evaluates its hierarchy disclosures each quarter.
Segment Information	Segment Information For the three months and nine months ended July 31, 2024 and 2023, the Company operated only 1
Subsequent Events	Subsequent Events The Company has evaluated subsequent events that occurred after July 31, 2024 through the financial statement issuance date for subsequent event disclosure consideration.

INVENTORIES (Tables)

INVENTORIES (Tables)	9 Months Ended
	Jul. 31, 2024
Inventory Disclosure [Abstract]
Schedule of inventories	Schedule of inventories July 31, October 31, Raw materials and supplies $ 179,000 $ 154,000 Finished goods 71,000 156,000 Total inventories $ 250,000 $ 310,000

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Jul. 31, 2024
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Schedule of property and equipment July 31, October 31, Finance lease equipment $ 15,000 $ 260,000 Manufacturing equipment 755,000 535,000 770,000 795,000 Less: accumulated depreciation and amortization (274,000 ) (222,000 ) Total property and equipment, net $ 496,000 $ 573,000

EQUITY IN NON-MARKETABLE SECU_2

EQUITY IN NON-MARKETABLE SECURITIES OF AFFILIATED ENTITY (Tables)	9 Months Ended
	Jul. 31, 2024
Equity In Non-marketable Securities Of Affiliated Entity
Schedule of equity in non marketable securities	Schedule of equity in non marketable securities July 31, October 31, Equity in non-marketable securities $ 145,000 100,000 Reserve on carrying value of investment in non-marketable securities $ (145,000 ) (100,000 ) Equity in non-marketable securities $ - -

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	9 Months Ended
	Jul. 31, 2024
Payables and Accruals [Abstract]
Schedule of account payable and accrued expenses	Schedule of account payable and accrued expenses July 31, October 31, Accrued payroll related liabilities $ 667,000 $ 667,000 Lab equipment and supplies payables 91,000 407,000 Clinical trial and research payables 624,000 675,000 Legal fees payable 180,000 479,000 Other professional fees payable 105,000 81,000 Accrued IRS penalty - 86,000 Accrued commissions payable 32,000 102,000 Construction payables 9,000 9,000 Other payables and accrued expenses 142,000 106,000 Total Accounts Payable and Accrued Expenses $ 1,850,000 $ 2,612,000

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
	Jul. 31, 2024
Debt Disclosure [Abstract]
Schedule of notes payable	Schedule of notes payable July 31, October 31, Convertible Promissory Notes $ 725,000 $ 725,000 Unamortized discount (51,000 ) (68,000 ) Total Notes Payable $ 674,000 $ 657,000

CAPITAL STOCK (Tables)

CAPITAL STOCK (Tables)	9 Months Ended
	Jul. 31, 2024
Equity [Abstract]
Schedule of non vested share activity	Schedule of non vested share activity Number of Fair Value Weighted- Non-vested at October 31, 2023 - $ - $ - Non-vested Shares Granted 182,500 $ 325,000 $ 1.78 Vested - $ (43,000 ) $ - Expired/Forfeited - $ - $ - Non-vested at July 31, 2024 182,500 $ 282,000 $ 1.78

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	9 Months Ended
	Jul. 31, 2024
Stock Options And Warrants
Schedule of stock options and warrants	Schedule of stock options and warrants Number of Weighted-average Remaining Aggregate Outstanding at October 31, 2023 895,750 $ 2.97 5.67 $ - Granted 622,538 $ 2.52 9.42 $ - Exercised - $ - - $ - Expired/Forfeited (190,000 ) $ 2.40 3.84 $ - Outstanding at July 31, 2024 1,328,288 $ 2.84 7.15 $ - Exercisable at July 31, 2024 589,531 $ 3.26 5.65 $ -
Schedule of assumptions used for the options granted	Schedule of assumptions used for the options granted Exercise prices $ 2.00 4.50 Expected dividends - Expected volatility 156% 159 % Risk free interest rate 4.20% 4.34 % Expected life of options 6.0
Schedule of warrant activity	Schedule of warrant activity Number of Weighted-average Remaining Aggregate Outstanding at October 31, 2023 1,675,906 $ 4.54 8.47 $ - Granted 783,333 $ 2.31 10.00 $ - Exercised - $ - - $ - Expired/Forfeited - $ - - $ - Outstanding at July 31, 2024 2,459,239 $ 3.83 8.43 $ - Exercisable at July 31, 2024 1,778,059 $ 4.39 7.85 $ -

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Jul. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Schedule of deferred revenue	Schedule of deferred revenue July 31, October 31, Initial Purchase Order – Amended Skincare Agreement $ 403,000 $ - Advances On Future Purchases Of Inventory 460,000 399,000 Sales To Customers Not Yet Delivered 242,000 98,000 Total Deferred Revenue $ 1,105,000 $ 497,000

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	3 Months Ended		9 Months Ended
	Jul. 31, 2024 USD ($)	Jul. 31, 2023 USD ($)	Jul. 31, 2024 USD ($) Integer shares	Jul. 31, 2023 USD ($) Integer shares
Product Information [Line Items]
FDIC limits per institutions	$ 250,000		$ 250,000
Cash balances	343,000		343,000
Revenues	1,091,000	$ 1,221,000	3,376,000	$ 3,136,000
Research and development expense	75,000	335,000	$ 80,000	$ 938,000
Operating segment | Integer			1	1
Common Shares Issuable Upon The Exercise Of Options And Warrants [Member]
Product Information [Line Items]
Antidilutive securities excluded from computation of earnings per share | shares			3,787,527	2,549,000
Common Shares Issuable Upon The Exercise Of Ounvested Shares Of Restricted Stock [Member]
Product Information [Line Items]
Antidilutive securities excluded from computation of earnings per share | shares			182,500	250,000
Large Distributor [Member]
Product Information [Line Items]
Revenues	$ 178,000	$ 334,000	$ 570,000	$ 880,000
Large Distributor [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage	16.30%	27.30%	16.80%	28.10%
Individual Medical Practice [Member]
Product Information [Line Items]
Revenues	$ 125,000		$ 382,000
Individual Medical Practice [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage	10.20%		11.20%
Another Large Distributor [Member]
Product Information [Line Items]
Revenues			$ 418,000	$ 448,000
Another Large Distributor [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage			12.30%	14.30%

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jul. 31, 2024	Jul. 31, 2023	Jul. 31, 2024	Jul. 31, 2023	Apr. 30, 2024	Oct. 31, 2023	Apr. 30, 2023	Oct. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 1,012,000	$ 1,618,000	$ 3,451,000	$ 5,896,000
Cash from operating activities			1,084,000	2,418,000
Stockholders' deficit	1,422,000	$ 1,022,000	1,422,000	$ 1,022,000	$ 1,700,000	$ 1,241,000	$ 139,000	$ (1,889,000)
Working capital deficit	$ 1,909,000		$ 1,909,000

INVENTORIES (Details)

INVENTORIES (Details) - USD ($)	Jul. 31, 2024	Oct. 31, 2023
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 179,000	$ 154,000
Finished goods	71,000	156,000
Total inventories	$ 250,000	$ 310,000

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Jul. 31, 2024	Oct. 31, 2023
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 770,000	$ 795,000
Less: accumulated depreciation and amortization	(274,000)	(222,000)
Total property and equipment, net	496,000	573,000
Finance lease equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	15,000	260,000
Manufacturing Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 755,000	$ 535,000

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended
	Feb. 29, 2024	Mar. 31, 2019	Jul. 31, 2024	Jul. 31, 2023	Jul. 31, 2024	Jul. 31, 2023	Oct. 31, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Depreciation expense			$ 18,000	$ 31,000	$ 56,000	$ 90,000
Amortization expense			$ 0	$ 127,000	$ 0	$ 380,000
Lease Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payment to acquire	$ 240,000	$ 240,000					$ 305,000
Operating leased equipment, per unit	1	1

LEASE OBLIGATIONS (Details Narr

LEASE OBLIGATIONS (Details Narrative) - USD ($)	1 Months Ended
	Feb. 29, 2024	Aug. 07, 2023	Mar. 31, 2019	Jul. 31, 2024	Oct. 31, 2023	Oct. 31, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Finance lease obligations current				$ 5,000	$ 23,000
Lease Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payment to acquire	$ 240,000		$ 240,000			$ 305,000
Operating leased equipment, per unit	1		1
Finance lease obligations				14,000
Finance lease obligations current				$ 5,000
Second Lease Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Remaining obligations		$ 6,000
Monthly payments		$ 1,000

EQUITY IN NON-MARKETABLE SECU_3

EQUITY IN NON-MARKETABLE SECURITIES OF AFFILIATED ENTITY (Details) - USD ($)	Jul. 31, 2024	Oct. 31, 2023
Equity In Non-marketable Securities Of Affiliated Entity
Equity in non-marketable securities	$ 145,000	$ 100,000
Reserve on carrying value of investment in non-marketable securities	(145,000)	(100,000)
Equity in non-marketable securities

EQUITY IN NON-MARKETABLE SECU_4

EQUITY IN NON-MARKETABLE SECURITIES OF AFFILIATED ENTITY (Details Narrative) - USD ($)	Jul. 31, 2024	Oct. 31, 2023
Equity In Non-marketable Securities Of Affiliated Entity
Equity in non-marketable securities	$ 145,000	$ 100,000
Reserve on carrying value of investment in non-marketable securities	$ 145,000	$ 100,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jul. 31, 2024	Jul. 31, 2023	Jul. 31, 2024	Jul. 31, 2023	Oct. 31, 2023
Advances payable					$ 221,000
Wrote-off advances payable			$ 221,000
Addtional investment in non-marketable securities					$ 45,000
Management Services Organization [Member]
Proceed from sale of products	$ 35,000	$ 43,000	$ 117,000	$ 151,000

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Jul. 31, 2024	Oct. 31, 2023
Payables and Accruals [Abstract]
Accrued payroll related liabilities	$ 667,000	$ 667,000
Lab equipment and supplies payables	91,000	407,000
Clinical trial and research payables	624,000	675,000
Legal fees payable	180,000	479,000
Other professional fees payable	105,000	81,000
Accrued IRS penalty		86,000
Accrued commissions payable	32,000	102,000
Construction payables	9,000	9,000
Other payables and accrued expenses	142,000	106,000
Total Accounts Payable and Accrued Expenses	$ 1,850,000	$ 2,612,000

ACCOUNTS PAYABLE AND ACCRUED _4

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details Narrative)	1 Months Ended
	Feb. 29, 2024 USD ($)
Payables and Accruals [Abstract]
Abatement of penalties and interest	$ 92,000

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Jul. 31, 2024	Oct. 31, 2023
Debt Disclosure [Abstract]
Convertible Promissory Notes	$ 725,000	$ 725,000
Unamortized discount	(51,000)	(68,000)
Total Notes Payable	$ 674,000	$ 657,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative)	3 Months Ended	9 Months Ended
	Jul. 31, 2024 USD ($) $ / shares	Jul. 31, 2024 USD ($) Integer $ / shares	Oct. 31, 2023 USD ($)
Debt Instrument [Line Items]
Unamortized discount	$ 51,000	$ 51,000	$ 68,000
Convertible Promissory Notes [Member]
Debt Instrument [Line Items]
Maturity date		Sep. 30, 2026
Interest rate		8%
Trading days | Integer		20
Conversion price | $ / shares	$ 6	$ 6
Discount	$ 72,000	$ 72,000
Amortization of discounts	5,000	17,000
Unamortized discount	$ 51,000	$ 51,000

CAPITAL STOCK (Details)

CAPITAL STOCK (Details)	9 Months Ended
	Jul. 31, 2024 USD ($) $ / shares shares
Equity [Abstract]
Number of nonvested shares outstanding at beginning | shares
Fair value of nonvested shares outstanding at beginning | $
Weighted- average grant date value, outstanding at beginning | $ / shares
Non-vested shares granted | shares	182,500
Fair value of non-vested shares granted | $	$ 325,000
Weighted- average grant date value, non-vested shares granted | $ / shares	$ 1.78
Vested | shares
Fair value of vested shares | $	$ (43,000)
Weighted- average grant date value, vested | $ / shares
Expired/forfeited | shares
Fair value of expired/forfeited shares | $
Weighted- average grant date value, expired/forfeited | $ / shares
Number of nonvested shares, outstanding at end | shares	182,500
Fair value of nonvested shares, outstanding at end | $	$ 282,000
Weighted- average grant date value, outstanding at end | $ / shares	$ 1.78

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)			1 Months Ended			3 Months Ended	9 Months Ended
	Jul. 08, 2024	Apr. 01, 2024	Aug. 31, 2024	Jan. 31, 2024	Nov. 30, 2023	Jul. 31, 2024	Jul. 31, 2024	Jul. 31, 2023	Oct. 31, 2023
Share Price						$ 0.001	$ 0.001
Warrant to purchase			100,000
Stock-based compensation expense			$ 185,000				$ 2,751,000	$ 2,410,000
Legal fees payable				$ 20,000
Stock issued in exchange of legal fees payable, shares				20,000
Stock issued in exchange of legal fees payable				$ 20,000
Monthly advance									$ 221,000
Number of shares granted							182,500
Unamortized compensation							$ 282,000
Stock Grants [Member]
Stock-based compensation expense						$ 0	375,000
Albert Mitrani [Member]
Shares Repurchased					682,161
Dr. Maria Ines Mitrani [Member]
Shares Repurchased					481,831
Various Consultants [Member]
Stock-based compensation expense						$ 24,000	$ 33,000
Number of shares granted							152,500
Value of shares issued							$ 265,000
Various Consultants [Member] | Minimum [Member]
Share Price						$ 1.04	$ 1.04
Various Consultants [Member] | Maximum [Member]
Share Price						$ 2.75	$ 2.75
Sales Distribution Agreement [Member] | Salesco [Member]
Stock-based compensation expense		$ 60,000				$ 7,000	$ 10,000
Monthly advance		$ 15,000
Shares granted		30,000				30,000
Vesting period		2 years				2 years
Cumulative sales from customers						$ 300,000
Investor [Member]
Issuances of common stock, shares	250,000
Warrant to purchase	83,333
Board of Directors Chairman [Member] | Incentive Plan [Member]
Share Price		$ 2
Board of Directors Chairman [Member] | Incentive Plan [Member] | Jerry Glauser [Member]
Awarded stock		125,000
Board of Directors Chairman [Member] | Incentive Plan [Member] | Leatham Stern [Member]
Awarded stock		62,500

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details)	9 Months Ended
	Jul. 31, 2024 USD ($) $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares, expired/forfeited | shares
Weighted-average exercise price, expired/forfeited | $ / shares
Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares, outstanding beginning balance | shares	895,750
Weighted-average exercise price, outstanding beginning balance | $ / shares	$ 2.97
Remaining contractual term (years), outstanding beginning balance	5 years 8 months 1 day
Aggregate intrinsic value, outstanding beginning balance | $
Number of shares, granted | shares	622,538
Weighted-average exercise price, granted | $ / shares	$ 2.52
Remaining contractual term (years), granted	9 years 5 months 1 day
Aggregate intrinsic value, granted | $
Number of shares, exercised | shares
Weighted-average exercise price, exercised | $ / shares
Aggregate intrinsic value, exercised | $
Number of shares, expired/forfeited | shares	(190,000)
Weighted-average exercise price, expired/forfeited | $ / shares	$ 2.40
Remaining contractual term (years), expired/forfeited	3 years 10 months 2 days
Aggregate intrinsic value, expired/forfeited | $
Number of shares outstanding ending balance | shares	1,328,288
Weighted-average exercise price outstanding ending balance | $ / shares	$ 2.84
Remaining contractual term (years) outstanding ending balance	7 years 1 month 24 days
Aggregate intrinsic value outstanding ending balance | $
Number of shares, exercisable | shares	589,531
Weighted-average exercise price, exercisable | $ / shares	$ 3.26
Remaining contractual term (years) outstanding, exercisable	5 years 7 months 24 days
Aggregate intrinsic value, exercisable | $

STOCK OPTIONS AND WARRANTS (D_2

STOCK OPTIONS AND WARRANTS (Details 1) - $ / shares	1 Months Ended	9 Months Ended
	Aug. 31, 2024	Jul. 31, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected volatility	147%
Risk free interest rate	3.96%
Expected life of options	3 years
Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected life of options		6 years
Equity Option [Member] | Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise prices		$ 2
Expected volatility		156%
Risk free interest rate		4.20%
Equity Option [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise prices		$ 4.50
Expected volatility		159%
Risk free interest rate		4.34%

STOCK OPTIONS AND WARRANTS (D_3

STOCK OPTIONS AND WARRANTS (Details 2)	9 Months Ended
	Jul. 31, 2024 USD ($) $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares, expired/forfeited | shares
Weighted-average exercise price, expired/forfeited | $ / shares
Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares, outstanding beginning balance | shares	1,675,906
Weighted-average exercise price, outstanding beginning balance | $ / shares	$ 4.54
Remaining contractual term (years), outstanding beginning balance	8 years 5 months 19 days
Aggregate intrinsic value, outstanding beginning balance | $
Number of shares, granted | shares	783,333
Weighted-average exercise price, granted | $ / shares	$ 2.31
Remaining contractual term (years), granted	10 years
Aggregate intrinsic value, granted | $
Number of shares, exercised | shares
Weighted-average exercise price, exercised | $ / shares
Aggregate intrinsic value, exercised | $
Number of shares, expired/forfeited | shares
Weighted-average exercise price, expired/forfeited | $ / shares
Aggregate intrinsic value, expired/forfeited | $
Number of shares outstanding ending balance | shares	2,459,239
Weighted-average exercise price outstanding ending balance | $ / shares	$ 3.83
Remaining contractual term (years) outstanding ending balance	8 years 5 months 4 days
Aggregate intrinsic value outstanding ending balance | $
Number of shares, exercisable | shares	1,778,059
Weighted-average exercise price, exercisable | $ / shares	$ 4.39
Remaining contractual term (years) outstanding, exercisable	7 years 10 months 6 days
Aggregate intrinsic value, exercisable | $

STOCK OPTIONS AND WARRANTS (D_4

STOCK OPTIONS AND WARRANTS (Details Narrative) - USD ($)			1 Months Ended	9 Months Ended
	Jul. 11, 2024	Jul. 08, 2024	Aug. 31, 2024	Jul. 31, 2024	Jul. 31, 2023
Options granted				182,500
Stock compensation costs			$ 185,000	$ 2,751,000	$ 2,410,000
Warrant to purchase			100,000
Risk free interest rate			3.96%
Term			3 years
Expected stock volatility			147%
Expected dividend rate			0%
Equity Option [Member]
Stock compensation costs				692,000	351,000
Unamortized compensation costs				$ 1,545,000
Term				6 years
Warrant [Member]
Stock compensation costs				$ 1,640,000	$ 1,607,000
Warrant to purchase	350,000	83,333
Exercise price	$ 2.35	$ 2
Warrants exercisable period	10 years
Risk free interest rate	4.20%
Term	10 years
Expected stock volatility	159%
Expected dividend rate	0%
Number of warrants granted	700,000
Fair value of warrants granted	$ 1,645,000
Director [Member]
Options granted				622,538
Vesting period				6 months to 3 years, expire five to ten years
Option grant date fair value				$ 1,438,000

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	Jul. 31, 2024	Oct. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Initial Purchase Order – Amended Skincare Agreement	$ 403,000
Advances On Future Purchases Of Inventory	460,000	399,000
Sales To Customers Not Yet Delivered	242,000	98,000
Total Deferred Revenue	$ 1,105,000	$ 497,000

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Nov. 30, 2023	Oct. 31, 2023	Jul. 31, 2024
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Deferred revenues		$ 497,000	$ 1,105,000
Prepaid expenses		$ 106,000	339,000
Deferred Revenue invoiced description		As of October 31, 2023, $101,000 of product inventory was invoiced and delivered reducing the deferred revenue amount to $399,000.
Albert Mitrani [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares Repurchased	682,161
Dr. Maria Ines Mitrani [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares Repurchased	481,831
Skincare Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Deferred revenues			403,000
Prepaid expenses			235,000
Distribution Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Deferred revenues			$ 460,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)		1 Months Ended	9 Months Ended
	Aug. 05, 2024	Aug. 31, 2024	Jul. 31, 2024	Jul. 31, 2023
Subsequent Events [Abstract]
Number of warrants to purchase		100,000
Risk free interest rate		3.96%
Term		3 years
Expected stock volatility		147%
Expected dividend rate		0%
Fair value of warrants granted		$ 185,000
Stock-based compensation expense		$ 185,000	$ 2,751,000	$ 2,410,000
Number of shares returned	237,602
Value of shares returned	$ 80,000