Zeo ScientifiX (ZEOX) 10-K 29 Jan 25 2024 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Oct. 31, 2024	Jan. 28, 2025	Apr. 30, 2024
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Oct. 31, 2024
Document Fiscal Period Focus	FY
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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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 Public Float			$ 4,723,000
Entity Common Stock, Shares Outstanding		6,344,817
Documents Incorporated by Reference [Text Block]	None
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Name	Weinberg & Company P.A.
Auditor Firm ID	572
Auditor Location	Los Angeles, CA

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Oct. 31, 2024	Oct. 31, 2023
Current Assets
Cash	$ 657,000	$ 1,756,000
Accounts receivable, net of allowance for bad debts	194,000	18,000
Other receivables	3,000	12,000
Prepaid expenses	79,000	106,000
Inventories	232,000	310,000
Total Current Assets	1,165,000	2,202,000
Property and equipment, net	478,000	573,000
Security deposits		7,000
TOTAL ASSETS	1,643,000	2,782,000
Current Liabilities
Accounts payable and accrued expenses	1,719,000	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 $45,000 and $68,000	680,000	657,000
Deferred revenue	884,000	497,000
Total Current Liabilities	3,288,000	4,010,000
Long term finance lease obligations	8,000	13,000
Total Liabilities	3,296,000	4,023,000
Stockholders’ Deficit
Common stock, $0.001 par value, 2,500,000,000 shares authorized; 6,344,817 and 7,283,483 shares issued and outstanding, respectively	6,000	7,000
Additional paid-in capital	60,554,000	56,260,000
Accumulated deficit	(62,213,000)	(57,508,000)
Total Stockholders’ Deficit	(1,653,000)	(1,241,000)
TOTAL LIABILITIES, SHARES SUBJECT TO POSSIBLE REDEMPTION AND STOCKHOLDERS’ DEFICIT	1,643,000	2,782,000
Series C Preferred Stock [Member]
Shares Subject To Possible Redemption
Preferred stock value

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Oct. 31, 2024	Oct. 31, 2023
Debt discount net	$ 45,000	$ 68,000
Preferred stock, par value	$ 0.001
Preferred stock, shares authorized	10,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	2,500,000,000	2,500,000,000
Common stock, shares issued	6,344,817	7,283,483
Common stock, shares outstanding	6,344,817	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

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
Income Statement [Abstract]
Revenues (includes sales to related parties of approximately $199,000 and $181,000, respectively)	$ 4,620,000	$ 4,558,000
Cost of revenues	844,000	508,000
Gross profit	3,776,000	4,050,000
General and administrative expenses	9,095,000	10,818,000
Loss from operations	(5,319,000)	(6,768,000)
Other income (expense)
Interest expense	(92,000)	(431,000)
Change in Commitment Fee Shortfall Obligation		(19,000)
Impairment of non-marketable securities in a related entity	(45,000)	(100,000)
Gain on sale of assets		341,000
Other income	751,000	(10,000)
Net loss	$ (4,705,000)	$ (6,987,000)
Net loss per common share - basic	$ (0.74)	$ (0.99)
Net loss per common share - diluted	$ (0.74)	$ (0.99)
Weighted average number of common shares outstanding - basic	6,336,392	7,028,638
Weighted average number of common shares outstanding - diluted	6,336,392	7,028,638

CONSOLIDATED STATEMENTS OF OP_2

CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - USD ($)	12 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
Income Statement [Abstract]
Revenues from related parties	$ 199,000	$ 181,000

CONSOLIDATED CHANGES TO STOCKHO

CONSOLIDATED CHANGES TO STOCKHOLDERS' EQUITY (DEFICIT) - 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		2,757,000		2,757,000
Issuance of Common stock and Warrants as commitment fee for SPA 23 Note		283,000		283,000
Issuance of Common stock and Warrants as commitment fee for SPA 23 Note, shares	75,000
Discount on warrants issued with convertible debt		72,000		72,000
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			(6,987,000)	(6,987,000)
Ending balance, value at Oct. 31, 2023	$ 7,000	56,260,000	(57,508,000)	(1,241,000)
Ending 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)
Purchase of shares in connection with litigation		(80,000)		(80,000)
Purchase of shares in connection with litigation, Shares	(237,602)
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		450,000		450,000
Fair value of vested shares issued, Shares	187,875
Fair value of vested options issued		953,000		953,000
Fair value of vested warrants issued		2,450,000		2,450,000
Net loss			(4,705,000)	(4,705,000)
Ending balance, value at Oct. 31, 2024	$ 6,000	$ 60,554,000	$ (62,213,000)	$ (1,653,000)
Ending balance, shares at Oct. 31, 2024	6,344,817

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (4,705,000)	$ (6,987,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization expense	74,000	486,000
Amortization of OID and commitment fee discount – Promissory notes	23,000	349,000
Bad debt expense	9,000	0
Change in Commitment Fee Shortfall Obligation		19,000
Gain from sale of assets		(341,000)
Write-off of advances payable to former officer	(221,000)
Reserve of non-marketable securities – related party	45,000	100,000
Write-off of receivables from officers and other receivable		142,000
Write-off of fixed assets		36,000
Stock-based compensation	3,853,000	3,209,000
Changes in operating assets and liabilities:
Accounts receivable, net of allowance for bad debts	(185,000)	37,000
Other receivable	9,000	(17,000)
Prepaid expenses	27,000	69,000
Inventories	78,000	(62,000)
Accounts payable and accrued expenses	(851,000)	233,000
Security deposits	7,000	33,000
Deferred revenue	387,000	497,000
Net cash used in operating activities	(1,450,000)	(2,197,000)
CASH FLOWS FROM INVESTING
Purchase of fixed assets		(26,000)
Proceeds from sale of assets		741,000
Investment in non-marketable equity securities – related party	(45,000)	(100,000)
Net cash provided by (used in) investing activities	(45,000)	615,000
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of Promissory notes		1,230,000
Shares repurchased in connection with litigation	(80,000)	(500,000)
Payments on finance leases	(24,000)	(115,000)
Repayments of Promissory notes		(1,130,000)
Proceeds from sale of common stock	500,000	100,000
Net cash (used in) provided by financing activities	396,000	(415,000)
Increase (decrease) in cash	(1,099,000)	(1,997,000)
Cash at beginning of period	1,756,000	3,753,000
Cash at end of period	657,000	1,756,000
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for taxes
Cash paid for interest	68,000	67,000
NON-CASH INVESTING AND FINANCING TRANSACTIONS:
Reduction in accounts payable for equipment returned to vendor	21,000
Exchange of shares for payables	20,000
Warrants issued in connection with convertible notes		72,000
Finance lease assigned to buyer in connection with asset sale		213,000
OID discount on proceeds received from Promissory Note		11,000
Common stock issued as commitment fee for Promissory Note		283,000
Common stock issued in satisfaction of Commitment Fee Shortfall Obligation		$ 193,000

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	12 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (4,705,000)	$ (6,987,000)

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Oct. 31, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Oct. 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 years ended October 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 has recently developed and begun to distribute additional products that incorporate its proprietary ingredients for products to be used in topical aesthetic applications and is actively exploring further development of additional products to be used in other topical aesthetic applications. 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	12 Months Ended
	Oct. 31, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated. 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 47,000 Major Customer During the year ended October 31, 2024, the Company sold products and services totaling approximately $ 661,000 14.3% 556,000 12.0% During the year ended October 31, 2023, the Company sold products and services totaling approximately $ 1,301,000 28.5% 459,000 10.1% 460,000 10.1% As of October 31, 2024, the Company had accounts receivable from three customers which comprised 60% 17% 12% 50% 10% 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. Major Supplier The Company has contracts with more than one supplier of the tissue raw material used in manufacturing of its products. During the fiscal year ended October 31, 2024, the Company purchased the tissue raw material used in manufacturing of its products from one supplier in the amount of $ 135,000 During the fiscal year ended October 31, 2023, the Company purchased the tissue raw material used in manufacturing of its products from two suppliers, of which each accounted for approximately $ 113,100 86,900 57.0% 43.0% The Company’s supply agreements are non-exclusive and the Company does not believe it has any exposure based on the availability of raw materials and/or products from other suppliers. 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 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. Cash Equivalents The Company considers all highly liquid investments with maturities of three months or less when purchased to be cash equivalents. Accounts Receivable Accounts receivable are recorded at net realizable value on the date revenue is recognized. The Company provides allowances for doubtful accounts for estimated losses resulting from the inability of its customers to pay their obligation. If the financial condition of the Company’s customers were to deteriorate, resulting in an impairment of their ability to repay, additional allowances may be required. The Company provides for potential uncollectible accounts receivable based on specific customer identification and historical collection experience adjusted for existing market conditions. Most of the Company’s sales do not provide for installment payments and amounts are typically due upon invoicing. However, for those customers that are granted payment terms, the policy for determining past due status is based on the contractual payment terms of each customer, which are generally net 30 or net 60 days. Once collection efforts by the Company are exhausted, the determination for charging off uncollectible receivables is made. Management determined that no allowance for bad debts was necessary at October 31, 2024 and 2023. For the years ended October 31, 2024 and 2023, the Company recorded bad debt expense of $ 9,000 0 Inventory Inventory is stated at the lower of cost or net realizable value using the average cost method. The Company provides a reserve for potential excess, dated or obsolete inventories based on an analysis of forecasted demand compared to quantities on hand and any firm purchase orders, as well as product shelf life. At October 31, 2024 and 2023, the Company determined that no reserves were required in connection with our inventory. Property and Equipment Property and equipment are stated at cost. Depreciation and amortization are provided using the straight-line method over the estimated useful lives of the related assets. The estimated useful lives of property and equipment range from 3 to 15 years. Upon sale or retirement, the cost and related accumulated depreciation and amortization are eliminated from their respective accounts, and the resulting gain or loss is included in results of operations. Repairs and maintenance charges, which do not increase the useful lives of the assets, are charged to operations as incurred. Non-marketable Securities Non-marketable securities consist of equity investments in privately held companies, which are classified as other assets on the consolidated balance sheets. These non-marketable equity securities do not have readily determinable fair values. Under the measurement alternative election, the Company accounts for these non-marketable securities at cost and adjusted for observable price changes in orderly transactions for the identical or similar investments of the same issuer or upon impairment and are not eligible for the net-asset-value practical expedient from fair value measurement. The measurement alternative election is reassessed each reporting period to determine whether the non-marketable securities continue to be eligible for this election. The Company periodically evaluates its non-marketable securities for impairment when events and circumstances indicate that the carrying amount of the investment may not be recovered. Impairment indicators may include, but are not limited to, a significant deterioration in earnings performance, credit rating, asset quality or business outlook or a significant adverse change in the regulatory, economic, or technological environment. Under current U.S. GAAP, equity investments without readily determinable fair values are reported at cost minus impairment. However, impairment losses are recognized only if they are considered other-than- temporary. The Company evaluated its investment in non-marketable securities at October 31, 2024 and 2023, and determined such investment was impaired. Leasehold Improvements Leasehold improvements in excess of $1,000 that are made in connection with leases having a term of more than 12 months are capitalized by the Company and amortized over the shorter of the useful life of the asset or the remaining lease periods and renewals that are deemed to be reasonably certain at the date the leasehold improvements are purchased. Costs associated with leasehold improvements that do not exceed $1,000 are expensed as incurred. Revenue Recognition The Company follows the guidance of the Financial Accounting Standards Board (“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 October 31, 2024, the Company had 3,522,527 185,000 725,000 At October 31, 2023, the Company had 2,571,656 100,000 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 $ 164,000 923,000 In come 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 years ended October 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 years ended October 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. Operating Lease Obligations Under the provisions of Accounting Standards Update (ASU) No. 2016-02 (Topic 842) (“ASC 842”), the Company recognizes a right of use (“ROU”) asset and corresponding lease liability for all operating leases upon commencement of the lease. The Company’s policy is to treat operating leases that have a term of one year or less at lease commencement date and do not include a purchase option that is reasonably certain of exercise, consistent with the lease recognition approach as previously outlined under ASC 840. In addition, month to month leases which do not involve additional financial commitments on the part of the Company are also treated consistent with the lease recognition approach as previously outlined under ASC 840. The Company has established a capitalization threshold of $15,000 in determining whether any future operating leases will be capitalized. Segment Information Under ASC 280, Segment Reporting, operating segments are defined as components of an enterprise where discrete financial information is available that is evaluated regularly by the chief operating decision maker (“CODM”), in deciding how to allocate resources and in assessing performance. The Company has one component. Therefore, the Company’s Chief Executive Officer, who is also the CODM, makes decisions and manages the Company’s operations as a single operating segment for the manufacture and distribution of its products. Subsequent Events The Company has evaluated subsequent events that occurred after October 31, 2024 through the financial statement issuance date for subsequent event disclosure or recording. Recently Issued Accounting Pronouncements In November 2024, FASB issued ASU 2024-03 Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40) Disaggregation of Income Statement Expenses. The guidance in ASU 2024-03 requires public business entities to disclose in the notes to the financial statements, among other things, specific information about certain costs and expenses including purchases of inventory; employee compensation; and depreciation and amortization expense for each caption on the income statement where such expenses are included. The update is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted, and the amendments may be applied prospectively to reporting periods after the effective date or retrospectively to all periods presented in the financial statements. We are currently evaluating the provisions of this guidance and assessing the potential impact on our financial statement disclosures. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosure, which is intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expense categories that are regularly provided to the chief operating decision maker and included in each reported measure of a segment’s profit or loss. The update also requires all annual disclosures about a reportable segment’s profit or loss and assets to be provided in interim periods and for entities with a single reportable segment to provide all the disclosures required by ASC 280, Segment Reporting, including the significant segment expense disclosures. The Company will adopt ASU 2023-07 beginning November 1, 2024. The Company does not believe the impact of the new guidance and related codification improvements had a material impact to its financial position, results of operations and cash flows. We have reviewed all accounting pronouncements recently issued by the FASB and the SEC. The authoritative pronouncements that we have already adopted did not have a material effect on our financial condition, results of operations, cash flows or reporting thereof, and except as otherwise noted above, we do not believe that any of the authoritative pronouncements that we have not yet adopted will have a material effect upon our financial condition, results of operations, cash flows or reporting thereof.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Oct. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3 – GOING CONCERN The 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 $ 4,705,000 1,450,000 62,213,000 1,653,000 2,123,000 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. As of October 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	12 Months Ended
	Oct. 31, 2024
Inventory Disclosure [Abstract]
INVENTORIES	NOTE 4 – INVENTORIES Schedule of inventories October 31, October 31, Raw materials and supplies $ 164,000 $ 154,000 Finished goods 68,000 156,000 Total inventories $ 232,000 $ 310,000

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Oct. 31, 2024
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 5 – PROPERTY AND EQUIPMENT Schedule of property and equipment October 31, October 31, Finance lease equipment $ 13,000 $ 260,000 Manufacturing equipment 757,000 535,000 770,000 795,000 Less: accumulated depreciation and amortization (292,000 ) (222,000 ) Total property and equipment, net $ 478,000 $ 573,000 During February 2024, in connection with the expiration of the lease for certain lab equipment originally valued at $ 240,000 1 Effective, August 7, 2023, the Company sold its Basalt laboratory facility (“Sale”) to a non-affiliated third-party purchaser (“Purchaser”). The transaction included the assignment of lease for the premises and the lease for certain laboratory equipment and the sale of all leasehold improvements associated with the Basalt laboratory and inventory. In connection with the Sale, the Company recorded a gain of $ 341,000 11,000 Depreciation expense totaled $ 74,000 106,000 Amortization expense totaled $ 0 380,000

EQUITY IN NON-MARKETABLE SECURI

EQUITY IN NON-MARKETABLE SECURITIES OF AFFILIATED ENTITY	12 Months Ended
	Oct. 31, 2024
Equity In Non-marketable Securities Of Affiliated Entity
EQUITY IN NON-MARKETABLE SECURITIES OF AFFILIATED ENTITY	NOTE 6 – EQUITY IN NON-MARKETABLE SECURITIES OF AFFILIATED ENTITY Schedule of equity in non marketable securities October 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 in cash (representing a 10% equity interest at the time of the investment) in the non-marketable equity securities of Exotropin LLC, a privately held skin-care formulator (“Exotropin”) in an effort to accelerate the Company’s development of expertise with respect to the skincare industry and the potential supply of the Company’s products in future topical formulations. The Company evaluated its ownership, contractual and other interests in this entity and determined the Company does not have a variable interest in this entity and therefore it is not required to be consolidated in the Company’s consolidated financial statements, as the Company is not the primary beneficiary and does not have the power to direct activities that most significantly impact the entities’ economic performance. The Company’s maximum loss exposure is limited to the carrying value of this investment. At the time of the investment, both Greyt Ventures, LLC (“ Greyt Skycrest During the year ended October 31, 2024, pursuant to a capital call notice received from Exotropin, the Company invested an additional $45,000 in cash (representing its 8.96% equity interest at the time of the capital call). As of October 31, 2024 and 2023, the Company has recorded total reserves against the carrying value of its investment of Exotropin of $ 145,000 100,000 During November 2024, the Company received a capital call notice from Exotropin, in which the Company’s pro-rata share was $126,000 (“November Capital Call”). The Company has yet committed to participating in the November Capital Call. If the Company does not elect to participate, its interest in Exotropin would be reduced to approximately 5.6% based on all other members fulling participating in the November Capital Call. Sales Representative Agreement During November 2023, the Company and Exotropin entered into a Sales Representative Agreement (“Sales Agreement”) in connection with the Company’s efforts to expand the use of its proprietary products for a variety of topical use applications. In connection with the Sales Agreement, the Company will receive commissions on the net sales value of Exotropin products that are sold to pre-approved retailers, wholesale distributors, private label customers and direct to consumer customers which were introduced to Exotropin by the Company of 10%, 5%, 10% and 15%, respectively. In addition, under the terms of the Sales Agreement, the Company and Exotropin also agreed to co-develop a new product offering for the treatment of hair loss to be sold through physicians (“Collaboration”). Under the terms of the Collaboration, the Company will be responsible for the sales and marketing of the products and the parties will share equally in the net profits from the sales of the products after reimbursement of all direct cash costs incurred by either party in connection with the development, supply and sale of the products. As of October 31, 2024, $ 87,000 Joint Supply Agreement During September 2023, the Company and Exotropin entered into an agreement whereby Exotropin agreed to supply the Moisturizer that the Company is obligated to supply under the Amended Skincare Agreement. Pursuant to the Sales Agreement, the Company paid Exotropin $235,000 representing the amount of Initial Purchase Order associated with the Company’s arrangement with Exotropin to supply the Moisturizer (“Moisturizer Prepayment”). On August 12, 2024, in connection with the mutual agreement to terminate the Amended Skincare Agreement, the Company and Exotropin 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 Exotropin’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 Exotropin for the Moisturizer. In connection with the Release, Exotropin retained the Moisturizer Prepayment made by the Company to Exotropin, and Exotropin 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 (see Note 14).

LEASE OBLIGATIONS

LEASE OBLIGATIONS	12 Months Ended
	Oct. 31, 2024
Leases [Abstract]
LEASE OBLIGATIONS	NOTE 7 – 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 4.5% 15 During October 2021, the Company entered into a second lease agreement in the amount of $ 305,000 6,000 3.0% 15 On August 7, 2023, in connection with the Company’s sale, transfer and assignment of its Basalt lab location, certain equipment under the second lease agreement that remained at that location were assigned to the purchaser resulting in the reduction of the Company’s remaining aggregate lease obligations by $ 213,000 As of October 31, 2024 and 2023, finance lease obligations were $ 13,000 36,000 5,000 23,000 The weighted average remaining term of the Company’s finance lease as of October 31, 2024 was 30 Schedule of minimum lease payment to finance lease Year Ended October 31, Minimum Rent 2025 $ 5,000 2026 5,000 2027 4,000 2028 - 2029 - Thereafter - Total undiscounted finance lease payments 14,000 Less: imputed interest (1,000 ) Present value of finance lease liabilities $ 13,000

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Oct. 31, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 8 – RELATED PARTY TRANSACTIONS For the year ended October 31, 2024 and 2023, the Company sold a total of approximately $ 199,000 181,000 At October 31, 2023, advances payable to a former officer were $221,000 221,000 In connection with the sale of securities to an Investor (see Note 12), 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 had the option until October 31, 2024 (subject to various conditions including the negotiation and execution of definitive agreements) to invest in a newly formed subsidiary through which ZEO intended to conduct clinical trials on its present and planned products. The option was not exercised and has expired. During the year ended October 31, 2023, the Company invested $ 100,000 the Company’s CMO was granted an option to acquire up to 200,000 membership interests in Exotropin, of which 100,000 vested immediately and the remaining $100,000 will vest based on future sales of Exotropin attributed to the CMO. The option price is $20,000 for the 200,000 membership interests. During the year ended October 31, 2024, pursuant to a capital call notice received from Exotropin, the Company invested an additional $45,000 in cash (representing its 8.96% equity interest at the time of the capital call). During November 2024, the Company received a capital call notice from Exotropin, in which the Company’s pro-rata share was $126,000 (“November Capital Call”). The Company has yet committed to participating in the November Capital Call. If the Company does not elect to participate, its interest in Exotropin would be reduced to approximately 5.6% based on all other members fulling participating in the November Capital Call.

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	12 Months Ended
	Oct. 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 October 31, October 31, Accrued payroll related liabilities $ 667,000 $ 667,000 Lab equipment and supplies payables 54,000 407,000 Clinical trial and research payables 648,000 675,000 Legal fees payable 127,000 479,000 Other professional fees payable 119,000 81,000 Accrued IRS penalty - 86,000 Accrued commissions payable 18,000 102,000 Construction payables 9,000 9,000 Other payables and accrued expenses 77,000 106,000 Total Accounts Payable and Accrued Expenses $ 1,719,000 $ 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	12 Months Ended
	Oct. 31, 2024
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 10 – NOTES PAYABLE Schedule of notes payable October 31, October 31, Convertible Promissory Notes $ 725,000 $ 725,000 Unamortized discount (45,000 ) (68,000 ) Total Notes Payable $ 680,000 $ 657,000 Promissory Note – SPA 23 On March 6, 2023, the Company entered into another Securities Purchase Agreement (“SPA 23”) with the Purchaser, pursuant to which we sold a promissory note in the principal amount of $ 530,000 15,000 504,400 12% Pursuant to the terms of the SPA 23, the Company paid a commitment fee to the Purchaser (“Commitment Fee”) in the form of 75,000 50,000 12.00 Upon the closing, the Company recorded a discount of the Promissory Note in the amount of $ 308,000 10,600 15,000 169,500 113,000 308,000 Pursuant to the terms of the SPA 23, the Company granted certain piggyback registration rights under the Securities Act with respect to the Conversion Shares, the Warrant Shares and the Commitment Fee Shares. Convertible Promissory Notes During the period August 2023 through September 2023, the Company sold 2.9 Units (“Units”) to 4 investors in a private offering at a purchase price of $ 250,000 725,000 250,000 8% ” 7,813 0.001 20.00 Interest on the Convertible Promissory Notes are payable annually and together with the principal amount on the Maturity Date. 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 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. The fair value of the Warrants issued was $ 80,000 23,000 4,000 45,000 68,000 During the year ended October 31, 2024, the Company has paid $ 64,000 The securities were offered and sold in a private offering exempt from the registration requirements of the Securities Act, pursuant to the exemptions from registration afforded by Rule 506(b) of Regulation D under the Securities Act.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Oct. 31, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 11 – INCOME TAXES The Company files a consolidated federal income tax return that includes all of its subsidiaries. For the years ended October 31, 2024 and 2023, the Company incurred operating losses, and therefore, there was not any current income tax expense amount recorded during those periods. The consolidated provision for income taxes for October 31, 2024 and 2023 consists of the following: Schedule of provision for income tax Year Ended Year Ended Current: Federal $ - $ - State - - Current Income Tax Expense (Benefit) $ - $ - Deferred: Federal $ (207,000 ) $ (385,000 ) State (10,000 ) (349,000 ) Deferred Income Tax Expense (Benefit) (217,000 ) (734,000 ) Change in Valuation Allowance 217,000 734,000 Income tax provision $ - $ - Effective tax rates differ from the federal statutory rate of 21% Schedule of effective income tax rate October 31, 2024 October 31, 2023 Tax at federal statutory rate $ (989,000 ) $ (1,467,000 ) State taxes, net of federal benefit (61,000 ) (349,000 ) Permanent differences 2,000 - Stock-based compensation 1,002,000 834,000 Other (171,000 ) 248,000 Total income tax expense (benefit) (217,000 ) (734,000 ) Change in valuation allowance 217,000 734,000 Income tax provision $ - $ - The Company had a federal net operating loss carryover of $ 17,416,000 10,546,000 7,173,000 The tax effects of temporary differences and carry-forwards that give rise to deferred tax assets and liabilities for the Company were as follows: Schedule of deferred tax assets and liabilities October 31, October 31, Deferred Tax Assets: Stock based compensation $ 2,644,000 $ 1,637,000 Net operating loss carryforward-Federal 3,657,000 3,611,000 Net operating loss carryforward-State 542,000 618,000 Other - - Total deferred tax assets: 6,843,000 5,866,000 Deferred Tax Liabilities: Property and equipment 310,000 310,000 Total deferred tax liabilities: 310,000 310,000 Valuation Allowance (6,533,000 ) (5,556,000 ) Net deferred tax assets $ - $ - FASB ASC 740 requires a valuation allowance against deferred tax assets if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. At October 31, 2024 and October 31, 2023, the net deferred tax asset was offset by a full valuation allowance. Pursuant to Code Sec. 382 of the Internal Revenue Code (“the Code”), the utilization of net operating loss carryforwards may be limited as a result of a cumulative change in stock ownership of more than 50% over a three-year period. The Company may be subject to such limitation. I R S Penalties As of October 31, 2023, the Company had accrued $ 86,000 92,000

CAPITAL STOCK

CAPITAL STOCK	12 Months Ended
	Oct. 31, 2024
Equity [Abstract]
CAPITAL STOCK	NOTE 12 – CAPITAL STOCK Preferred Stock The Company is authorized to issue 10,000,000 0.001 On August 17, 2022, the Company filed a Certificate of Designation for a newly created Series C Non-Convertible Preferred Stock consisting of 100 0.001 The Series C Preferred Shares vote together with shares of our common stock as a single class on all matters presented to a vote of stockholders and represent 51% of the voting control of the Company, except as required by law. The Series C Preferred Shares are not convertible into common stock, do not have any dividend rights and do have a nominal liquidation preference. The Series C Preferred Shares also have certain protective provisions, such as requiring the vote of a majority of Series C Preferred Shares to change or amend their rights, powers, privileges, limitations and restrictions, including the assignment of interests and redemption provisions. 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 per share after the Reverse Split. All share and per share amounts have been retroactively adjusted to reflect the split as if it occurred at the earliest period presented. 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 Issuances of Common Stock – Stock Based Compensation: On December 1, 2022, the Company granted 750 6.00 4,500 On December 29, 2022, the Company agreed to issue 25,000 100,000 4.00 100,000 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 2.00 375,000 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 Equity Line Of Credit Commitment: Pursuant to the Purchase Agreement dated as of September 1, 2022 (“Agreement”), by and between the Company and Tysadco Partners, LLC (“Tysadco”), to provide the Company with a $ 10,000,000 On February 23, 2024, pursuant to the Purchase Agreement, the Company provided Tysadco formal notice that it was terminating the Agreement and the ELOC. Grant of Unvested Restricted Common Stock: 2021 Plan In September 2021, the Company adopted the 2021 Equity Incentive Plan (“2021 Plan”). The 2021 Plan permits the grant of Incentive Stock Options, Nonstatutory Stock Options, Stock Appreciation Rights, Restricted Stock, Restricted Stock Units, Performance Units, and Performance Shares (an “Award”) to any person who is an employee or director of, or consultant to the Company. The maximum aggregate number of shares that may be issued pursuant to all Awards was 1,250,000 1,250,000 2,500,000 The 2021 Plan is administered by (a) the board of the directors of the Company; or (b) a committee designated by the board, which Committee shall be constituted in such a manner as to satisfy the applicable laws and to permit such grants and related transactions under the Plan to be exempt from Section 16(b) of the Exchange Act in accordance with Rule 16b-3. Once appointed, such committee shall continue to serve in its designated capacity until otherwise directed by the board. The board of directors may at any time amend, suspend, or terminate the Plan; provided, however, that no such amendment shall be made without the approval of the Company’s shareholders to the extent such approval is required by applicable laws. As of October 31, 2024, a total of 1,386,288 1,211,500 1,111,250 676,500 A summary of unvested restricted stock activity for the years ended October 31, 2024 and 2023 are presented below: Schedule of non vested share activity Number of Fair Value Weighted- Non-vested Shares at October 31, 2022 499,216 $ - $ - Non-vested Shares Granted - $ - $ - Vested (169,983 ) $ - $ - Expired/Forfeited (229,233 ) $ - $ - Non-vested Shares at October 31, 2023 100,000 $ - $ - Non-vested Shares Granted 185,000 $ 331,000 $ 1.79 Vested - $ (74,000 ) $ - Expired/Forfeited (100,000 ) $ - $ - Non-vested Shares at October 31, 2024 185,000 $ 257,000 $ 1.79 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 18,000 During April 2024 thru August 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 155,000 $1.04 2.75 271,000 The Company recorded a total of $ 56,000 There was approximately $ 257,000

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	12 Months Ended
	Oct. 31, 2024
Stock Options And Warrants
STOCK OPTIONS AND WARRANTS	NOTE 13 – 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 years ended October 31, 2024 and 2023 are presented below: Schedule of stock options and warrants Number of Weighted- Remaining Aggregate Outstanding at October 31, 2022 535,750 $ 5.73 9.74 $ - Granted 665,000 $ 2.38 5.00 $ - Exercised - $ - - $ - Expired/Forfeited (305,000 ) $ 6.57 8.74 $ - Outstanding at October 31, 2023 895,750 $ 2.97 5.67 $ - Granted 622,538 $ 2.52 9.42 $ - Exercised - $ - - $ - Expired/Forfeited (555,000 ) $ 2.53 3.74 $ - Outstanding at October 31, 2024 963,288 $ 2.94 8.07 $ - Exercisable at October 31, 2024 402,077 $ 3.53 7.49 $ - During the year ended October 31, 2023, the Board approved the granting of options to purchase 665,000 1,580,000 one-year and three-year Schedule of assumptions used for the options granted Exercise prices $ 2.28 2.40 Expected dividends - Expected volatility 167% 168 % Risk free interest rate 3.7% 4.10 % Expected term of options 5.0 During the year ended October 31, 2023, in connection with the resignation of the Company’s former Chief Executive Officer, Chief Operating Officer and a director, previously granted options in the aggregate of 305,000 During the year ended October 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 Schedule of assumptions used Exercise prices $ 2.00 4.50 Expected dividends - Expected volatility 156% 159 % Risk free interest rate 4.20% 4.34 % Expected term of options 6.0 During the year ended October 31, 2024, all options issued to Dr. Leider, the former Chief Executive Officer, that were not vested amounting to 190,000 at the time of the expiration of his employment agreement on May 31, 2024, were forfeited. In addition, all options issued to Dr. Leider and Dr. Howard Golub, the former Chief Science Officer, an employee, that were vested amounting to 95,000 250,000 20,000 During the year ended October 31, 2024 and 2023, the Company amortized $ 953,000 622,000 There was approximately $ 1,284,000 Warrants: A summary of the Company’s warrant activity for the years ended October 31, 2024 and 2023 are presented below: Schedule of warrant activity Number of Weighted- Remaining Aggregate Outstanding at October 31, 2022 1,613,250 $ 4.11 9.60 $ 2,185,000 Granted 72,656 $ 14.49 5.00 $ - Exercised - $ - - $ - Expired/Forfeited (10,000 ) $ 8.00 - $ - Outstanding at October 31, 2023 1,675,906 $ 4.54 8.47 $ - Granted 883,333 $ 2.32 9.21 $ - Exercised - $ - - $ - Expired/Forfeited - $ - - $ - Outstanding at October 31, 2024 2,559,239 $ 3.77 7.97 $ - Exercisable at October 31, 2024 1,995,350 $ 4.17 7.48 $ - 2023 Warrants As described in Note 10, in connection with the issuance of the SPA 23 on March 6, 2023, the Company issued the Purchaser’s 50,000 12.00 3.98% 5 169% 0% 113,000 113,000 As described in Note 10, during the period August 2023 through September 2023, the Company sold 2.9 Units (“Units”) to 4 investors in a private offering at a purchase price of $250,000 per Unit for an aggregate purchase price of $ 725,000 250,000 8% 7,813 0.001 20.00 2024 Warrants On July 8, 2024, in connection with the Financing (see Note 12), the Company issued the Investor a cashless warrant to purchase an aggregate of 83,333 2.00 On July 11, 2024, the Company granted warrants to purchase 350,000 10 2.35 4.20% 10 159% 0% 1,645,000 In August 2024, the Company entered into an 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 During the year ended October 31, 2024 and 2023, the Company amortized $ 2,450,000 2,134,000 There was approximately $ 3,005,000 All stock compensation expense is classified under general and administrative expenses in the consolidated statements of operations.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Oct. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 14 – 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 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 Exotropin. 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 $ 403,000 648,000 During November 2023, the Supplier paid the Company $ 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”). As of the date of the Settlement, both the Company and Exotropin had yet to deliver the Ingredient or the Moisturizer to the Supplier. 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 Exotropin 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 Exotropin’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 Exotropin for the Moisturizer. In connection with the Release, Exotropin retained the Moisturizer Prepayment that was paid by the Company of $235,000 in November 2023, and Exotropin 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. As a result of the above settlements, the Company has recorded $ 168,000 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 the period November 1, 2023 thru July 29, 2024, $399,000 of product inventory was invoiced and delivered, reducing the deferred revenue balance to $0. On August 5, 2024, the Purchaser prepaid an amount of $375,000 to the Company which is to be applied against future invoices for specific product inventory to be delivered over time which amount was initially recorded as deferred revenue. As of October 31, 2024, $132,000 of product inventory was invoiced and delivered reducing the deferred revenue amount to $ 243,000 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 October 31, 2024, $135,000 of product inventory was invoiced and delivered reducing the deferred revenue amount to $ 365,000 Amounts received by the Company for products that have yet to be delivered to the customers as of October 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 October 31, October 31, Advances On Future Purchases Of Inventory $ 608,000 $ 399,000 Sales To Customers Not Yet Delivered 276,000 98,000 Total Deferred Revenue $ 884,000 $ 497,000 Legal Matters SEC Matter On June 17, 2021, the Company received a subpoena dated June 14, 2021, from the Atlanta Regional Office of the SEC requiring the production of certain documents and communications in connection with the treatment and results of various COVID-19 patients, as discussed in the Company’s Current Reports on Form 8-K filed with the SEC during the period from May 27, 2020 through May 11, 2021. The Company fully cooperated with the SEC’s investigation. On November 25, 2024, the SEC notified the Company that it had concluded its investigation and does not intend to recommend an enforcement action by the Commission against the Company. Daniel Pepock and Tracy Yourke The Company terminated the employment agreements with the former Sales Executives Daniel Pepock (“Pepock”) and Tracy Yourke (“Yourke”) effective June 30, 2022. On August 22, 2022, Mr. Pepock, Ms. Yourke and the Company agreed to a material settlement term sheet (“Settlement”) which provided for the resolution and full settlement and release of all claims among the parties and for the Company to buy back all of the shares of common stock of the Company issued to and owned by Mr. Pepock and Ms. Yourke at the time of the Settlement (represented by Mr. Pepock and Ms. Yourke to be in excess of 124,000 500,000 500,000 124,000 Albert Mitrani and Dr. Maria Ines Mitrani On June 7, 2023, the Company filed a four-count complaint with the Seventeenth Judicial Circuit in and for Broward County, Florida against Albert Mitrani and Dr. Maria Ines Mitrani, co-founders of the Company. Albert Mitrani was a former director and executive officer of the Company (most recently serving as Chief Executive Officer from September 2019 to July 2022 and as Executive Vice President of Sales from July 2022 until his termination in May 2023) and Dr. Mitrani is a former director and former executive officer of the Company (serving as Chief Science Officer from November 2016 until her termination in April 2023). The complaint alleges (i) breach of contract; (ii) breach of fiduciary duty; and (iii) tortious interference with business relationships; and seeks injunctive relief, in connection with, inter alia Effective November 13, 2023, the Company entered into a settlement agreement with Albert Mitrani and Dr. Maria Ines Mitrani, 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 Consultants 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 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. On November 19, 2024, Howard Golub, M.D., (“Plaintiff”), filed a complaint in the Circuit Court of the Seventeenth Judicial Circuit in and for Broward County, Florida against the Company, alleging a breach of contract as a result of the Company’s failure to pay Plaintiff severance in the amount of $ 150,000 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.

OTHER INCOME

OTHER INCOME	12 Months Ended
	Oct. 31, 2024
Other income (expense)
OTHER INCOME	NOTE 15 – OTHER INCOME Schedule of other Income Year Ended 2024 2023 Other income (expense) Gain on write-off of advances payable to former officer and settlement on outstanding payables (see Note 8) $ 221,000 $ - Gain, net of obligations in connection with termination of supply agreement (see Note 14) 168,000 - Resolution and settlement of long outstanding payables 176,000 - Commissions on sales of Exotropin products 87,000 - Proceeds from insurance claim 89,000 - Other 10,000 (10,000 ) Total $ 751,000 $ (10,000 )

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Oct. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 16 – SUBSEQUENT EVENTS Series C Preferred Shares During December 2024, Skycrest requested that it be allowed to transfer the 50 shares of Series C Preferred Shares of the Company it holds to Ian T. Bothwell, the Company’s Interim Chief Executive Officer and Chief Financial Officer (“Transfer”). In December 2024, the Board of Directors of the Company approved the Transfer and the Transfer was completed.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Oct. 31, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated.
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 47,000 Major Customer During the year ended October 31, 2024, the Company sold products and services totaling approximately $ 661,000 14.3% 556,000 12.0% During the year ended October 31, 2023, the Company sold products and services totaling approximately $ 1,301,000 28.5% 459,000 10.1% 460,000 10.1% As of October 31, 2024, the Company had accounts receivable from three customers which comprised 60% 17% 12% 50% 10% 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. Major Supplier The Company has contracts with more than one supplier of the tissue raw material used in manufacturing of its products. During the fiscal year ended October 31, 2024, the Company purchased the tissue raw material used in manufacturing of its products from one supplier in the amount of $ 135,000 During the fiscal year ended October 31, 2023, the Company purchased the tissue raw material used in manufacturing of its products from two suppliers, of which each accounted for approximately $ 113,100 86,900 57.0% 43.0% The Company’s supply agreements are non-exclusive and the Company does not believe it has any exposure based on the availability of raw materials and/or products from other suppliers.
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 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.
Cash Equivalents	Cash Equivalents The Company considers all highly liquid investments with maturities of three months or less when purchased to be cash equivalents.
Accounts Receivable	Accounts Receivable Accounts receivable are recorded at net realizable value on the date revenue is recognized. The Company provides allowances for doubtful accounts for estimated losses resulting from the inability of its customers to pay their obligation. If the financial condition of the Company’s customers were to deteriorate, resulting in an impairment of their ability to repay, additional allowances may be required. The Company provides for potential uncollectible accounts receivable based on specific customer identification and historical collection experience adjusted for existing market conditions. Most of the Company’s sales do not provide for installment payments and amounts are typically due upon invoicing. However, for those customers that are granted payment terms, the policy for determining past due status is based on the contractual payment terms of each customer, which are generally net 30 or net 60 days. Once collection efforts by the Company are exhausted, the determination for charging off uncollectible receivables is made. Management determined that no allowance for bad debts was necessary at October 31, 2024 and 2023. For the years ended October 31, 2024 and 2023, the Company recorded bad debt expense of $ 9,000 0
Inventory	Inventory Inventory is stated at the lower of cost or net realizable value using the average cost method. The Company provides a reserve for potential excess, dated or obsolete inventories based on an analysis of forecasted demand compared to quantities on hand and any firm purchase orders, as well as product shelf life. At October 31, 2024 and 2023, the Company determined that no reserves were required in connection with our inventory.
Property and Equipment	Property and Equipment Property and equipment are stated at cost. Depreciation and amortization are provided using the straight-line method over the estimated useful lives of the related assets. The estimated useful lives of property and equipment range from 3 to 15 years. Upon sale or retirement, the cost and related accumulated depreciation and amortization are eliminated from their respective accounts, and the resulting gain or loss is included in results of operations. Repairs and maintenance charges, which do not increase the useful lives of the assets, are charged to operations as incurred.
Non-marketable Securities	Non-marketable Securities Non-marketable securities consist of equity investments in privately held companies, which are classified as other assets on the consolidated balance sheets. These non-marketable equity securities do not have readily determinable fair values. Under the measurement alternative election, the Company accounts for these non-marketable securities at cost and adjusted for observable price changes in orderly transactions for the identical or similar investments of the same issuer or upon impairment and are not eligible for the net-asset-value practical expedient from fair value measurement. The measurement alternative election is reassessed each reporting period to determine whether the non-marketable securities continue to be eligible for this election. The Company periodically evaluates its non-marketable securities for impairment when events and circumstances indicate that the carrying amount of the investment may not be recovered. Impairment indicators may include, but are not limited to, a significant deterioration in earnings performance, credit rating, asset quality or business outlook or a significant adverse change in the regulatory, economic, or technological environment. Under current U.S. GAAP, equity investments without readily determinable fair values are reported at cost minus impairment. However, impairment losses are recognized only if they are considered other-than- temporary. The Company evaluated its investment in non-marketable securities at October 31, 2024 and 2023, and determined such investment was impaired.
Leasehold Improvements	Leasehold Improvements Leasehold improvements in excess of $1,000 that are made in connection with leases having a term of more than 12 months are capitalized by the Company and amortized over the shorter of the useful life of the asset or the remaining lease periods and renewals that are deemed to be reasonably certain at the date the leasehold improvements are purchased. Costs associated with leasehold improvements that do not exceed $1,000 are expensed as incurred.
Revenue Recognition	Revenue Recognition The Company follows the guidance of the Financial Accounting Standards Board (“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 October 31, 2024, the Company had 3,522,527 185,000 725,000 At October 31, 2023, the Company had 2,571,656 100,000
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 $ 164,000 923,000
Income Taxes	In come 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 years ended October 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 years ended October 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.
Operating Lease Obligations	Operating Lease Obligations Under the provisions of Accounting Standards Update (ASU) No. 2016-02 (Topic 842) (“ASC 842”), the Company recognizes a right of use (“ROU”) asset and corresponding lease liability for all operating leases upon commencement of the lease. The Company’s policy is to treat operating leases that have a term of one year or less at lease commencement date and do not include a purchase option that is reasonably certain of exercise, consistent with the lease recognition approach as previously outlined under ASC 840. In addition, month to month leases which do not involve additional financial commitments on the part of the Company are also treated consistent with the lease recognition approach as previously outlined under ASC 840. The Company has established a capitalization threshold of $15,000 in determining whether any future operating leases will be capitalized.
Segment Information	Segment Information Under ASC 280, Segment Reporting, operating segments are defined as components of an enterprise where discrete financial information is available that is evaluated regularly by the chief operating decision maker (“CODM”), in deciding how to allocate resources and in assessing performance. The Company has one component. Therefore, the Company’s Chief Executive Officer, who is also the CODM, makes decisions and manages the Company’s operations as a single operating segment for the manufacture and distribution of its products.
Subsequent Events	Subsequent Events The Company has evaluated subsequent events that occurred after October 31, 2024 through the financial statement issuance date for subsequent event disclosure or recording.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In November 2024, FASB issued ASU 2024-03 Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40) Disaggregation of Income Statement Expenses. The guidance in ASU 2024-03 requires public business entities to disclose in the notes to the financial statements, among other things, specific information about certain costs and expenses including purchases of inventory; employee compensation; and depreciation and amortization expense for each caption on the income statement where such expenses are included. The update is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted, and the amendments may be applied prospectively to reporting periods after the effective date or retrospectively to all periods presented in the financial statements. We are currently evaluating the provisions of this guidance and assessing the potential impact on our financial statement disclosures. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosure, which is intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expense categories that are regularly provided to the chief operating decision maker and included in each reported measure of a segment’s profit or loss. The update also requires all annual disclosures about a reportable segment’s profit or loss and assets to be provided in interim periods and for entities with a single reportable segment to provide all the disclosures required by ASC 280, Segment Reporting, including the significant segment expense disclosures. The Company will adopt ASU 2023-07 beginning November 1, 2024. The Company does not believe the impact of the new guidance and related codification improvements had a material impact to its financial position, results of operations and cash flows. We have reviewed all accounting pronouncements recently issued by the FASB and the SEC. The authoritative pronouncements that we have already adopted did not have a material effect on our financial condition, results of operations, cash flows or reporting thereof, and except as otherwise noted above, we do not believe that any of the authoritative pronouncements that we have not yet adopted will have a material effect upon our financial condition, results of operations, cash flows or reporting thereof.

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Oct. 31, 2024
Inventory Disclosure [Abstract]
Schedule of inventories	Schedule of inventories October 31, October 31, Raw materials and supplies $ 164,000 $ 154,000 Finished goods 68,000 156,000 Total inventories $ 232,000 $ 310,000

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Oct. 31, 2024
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Schedule of property and equipment October 31, October 31, Finance lease equipment $ 13,000 $ 260,000 Manufacturing equipment 757,000 535,000 770,000 795,000 Less: accumulated depreciation and amortization (292,000 ) (222,000 ) Total property and equipment, net $ 478,000 $ 573,000

EQUITY IN NON-MARKETABLE SECU_2

EQUITY IN NON-MARKETABLE SECURITIES OF AFFILIATED ENTITY (Tables)	12 Months Ended
	Oct. 31, 2024
Equity In Non-marketable Securities Of Affiliated Entity
Schedule of equity in non marketable securities	Schedule of equity in non marketable securities October 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 $ - -

LEASE OBLIGATIONS (Tables)

LEASE OBLIGATIONS (Tables)	12 Months Ended
	Oct. 31, 2024
Leases [Abstract]
Schedule of minimum lease payment to finance lease	Schedule of minimum lease payment to finance lease Year Ended October 31, Minimum Rent 2025 $ 5,000 2026 5,000 2027 4,000 2028 - 2029 - Thereafter - Total undiscounted finance lease payments 14,000 Less: imputed interest (1,000 ) Present value of finance lease liabilities $ 13,000

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	12 Months Ended
	Oct. 31, 2024
Payables and Accruals [Abstract]
Schedule of account payable and accrued expenses	Schedule of account payable and accrued expenses October 31, October 31, Accrued payroll related liabilities $ 667,000 $ 667,000 Lab equipment and supplies payables 54,000 407,000 Clinical trial and research payables 648,000 675,000 Legal fees payable 127,000 479,000 Other professional fees payable 119,000 81,000 Accrued IRS penalty - 86,000 Accrued commissions payable 18,000 102,000 Construction payables 9,000 9,000 Other payables and accrued expenses 77,000 106,000 Total Accounts Payable and Accrued Expenses $ 1,719,000 $ 2,612,000

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
	Oct. 31, 2024
Debt Disclosure [Abstract]
Schedule of notes payable	Schedule of notes payable October 31, October 31, Convertible Promissory Notes $ 725,000 $ 725,000 Unamortized discount (45,000 ) (68,000 ) Total Notes Payable $ 680,000 $ 657,000

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Oct. 31, 2024
Income Tax Disclosure [Abstract]
Schedule of provision for income tax	Schedule of provision for income tax Year Ended Year Ended Current: Federal $ - $ - State - - Current Income Tax Expense (Benefit) $ - $ - Deferred: Federal $ (207,000 ) $ (385,000 ) State (10,000 ) (349,000 ) Deferred Income Tax Expense (Benefit) (217,000 ) (734,000 ) Change in Valuation Allowance 217,000 734,000 Income tax provision $ - $ -
Schedule of effective income tax rate	Schedule of effective income tax rate October 31, 2024 October 31, 2023 Tax at federal statutory rate $ (989,000 ) $ (1,467,000 ) State taxes, net of federal benefit (61,000 ) (349,000 ) Permanent differences 2,000 - Stock-based compensation 1,002,000 834,000 Other (171,000 ) 248,000 Total income tax expense (benefit) (217,000 ) (734,000 ) Change in valuation allowance 217,000 734,000 Income tax provision $ - $ -
Schedule of deferred tax assets and liabilities	Schedule of deferred tax assets and liabilities October 31, October 31, Deferred Tax Assets: Stock based compensation $ 2,644,000 $ 1,637,000 Net operating loss carryforward-Federal 3,657,000 3,611,000 Net operating loss carryforward-State 542,000 618,000 Other - - Total deferred tax assets: 6,843,000 5,866,000 Deferred Tax Liabilities: Property and equipment 310,000 310,000 Total deferred tax liabilities: 310,000 310,000 Valuation Allowance (6,533,000 ) (5,556,000 ) Net deferred tax assets $ - $ -

CAPITAL STOCK (Tables)

CAPITAL STOCK (Tables)	12 Months Ended
	Oct. 31, 2024
Equity [Abstract]
Schedule of non vested share activity	Schedule of non vested share activity Number of Fair Value Weighted- Non-vested Shares at October 31, 2022 499,216 $ - $ - Non-vested Shares Granted - $ - $ - Vested (169,983 ) $ - $ - Expired/Forfeited (229,233 ) $ - $ - Non-vested Shares at October 31, 2023 100,000 $ - $ - Non-vested Shares Granted 185,000 $ 331,000 $ 1.79 Vested - $ (74,000 ) $ - Expired/Forfeited (100,000 ) $ - $ - Non-vested Shares at October 31, 2024 185,000 $ 257,000 $ 1.79

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	12 Months Ended
	Oct. 31, 2024
Stock Options And Warrants
Schedule of stock options and warrants	Schedule of stock options and warrants Number of Weighted- Remaining Aggregate Outstanding at October 31, 2022 535,750 $ 5.73 9.74 $ - Granted 665,000 $ 2.38 5.00 $ - Exercised - $ - - $ - Expired/Forfeited (305,000 ) $ 6.57 8.74 $ - Outstanding at October 31, 2023 895,750 $ 2.97 5.67 $ - Granted 622,538 $ 2.52 9.42 $ - Exercised - $ - - $ - Expired/Forfeited (555,000 ) $ 2.53 3.74 $ - Outstanding at October 31, 2024 963,288 $ 2.94 8.07 $ - Exercisable at October 31, 2024 402,077 $ 3.53 7.49 $ -
Schedule of assumptions used for the options granted	Schedule of assumptions used for the options granted Exercise prices $ 2.28 2.40 Expected dividends - Expected volatility 167% 168 % Risk free interest rate 3.7% 4.10 % Expected term of options 5.0
Schedule of assumptions used	Schedule of assumptions used Exercise prices $ 2.00 4.50 Expected dividends - Expected volatility 156% 159 % Risk free interest rate 4.20% 4.34 % Expected term of options 6.0
Schedule of warrant activity	Schedule of warrant activity Number of Weighted- Remaining Aggregate Outstanding at October 31, 2022 1,613,250 $ 4.11 9.60 $ 2,185,000 Granted 72,656 $ 14.49 5.00 $ - Exercised - $ - - $ - Expired/Forfeited (10,000 ) $ 8.00 - $ - Outstanding at October 31, 2023 1,675,906 $ 4.54 8.47 $ - Granted 883,333 $ 2.32 9.21 $ - Exercised - $ - - $ - Expired/Forfeited - $ - - $ - Outstanding at October 31, 2024 2,559,239 $ 3.77 7.97 $ - Exercisable at October 31, 2024 1,995,350 $ 4.17 7.48 $ -

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Oct. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Schedule of deferred revenue	Schedule of deferred revenue October 31, October 31, Advances On Future Purchases Of Inventory $ 608,000 $ 399,000 Sales To Customers Not Yet Delivered 276,000 98,000 Total Deferred Revenue $ 884,000 $ 497,000

OTHER INCOME (Tables)

OTHER INCOME (Tables)	12 Months Ended
	Oct. 31, 2024
Other income (expense)
Schedule of other Income	Schedule of other Income Year Ended 2024 2023 Other income (expense) Gain on write-off of advances payable to former officer and settlement on outstanding payables (see Note 8) $ 221,000 $ - Gain, net of obligations in connection with termination of supply agreement (see Note 14) 168,000 - Resolution and settlement of long outstanding payables 176,000 - Commissions on sales of Exotropin products 87,000 - Proceeds from insurance claim 89,000 - Other 10,000 (10,000 ) Total $ 751,000 $ (10,000 )

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
Product Information [Line Items]
FDIC limits per institutions	$ 250,000
Cash balances	47,000
Revenues	4,620,000	$ 4,558,000
Bad debt expense	9,000	0
Operating and finance lease obligation	$ 164,000	$ 923,000
Common Shares Issuable Upon The Exercise Of Options And Warrants [Member]
Product Information [Line Items]
Antidilutive securities excluded from computation of earnings per share	3,522,527	2,571,656
Common shares issuable upon the exercise of unvested shares of restricted stock [Member]
Product Information [Line Items]
Antidilutive securities excluded from computation of earnings per share	185,000	100,000
Convertible Debt Securities [Member]
Product Information [Line Items]
Antidilutive securities excluded from computation of earnings per share	725,000
Large Distributor [Member]
Product Information [Line Items]
Revenues	$ 661,000	$ 1,301,000
Large Distributor [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage	14.30%	28.50%
Another Large Distributor [Member]
Product Information [Line Items]
Revenues	$ 556,000	$ 459,000
Another Large Distributor [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage	12%	10.10%
Individual Medical Practice [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Revenues		$ 460,000
Concentration percentage		10.10%
Customer One [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage	60%	50%
Customer Two [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage	17%
Customer Three [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage	12%
Other Customers [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage	10%	10%
One Supplier [Member]
Product Information [Line Items]
Concentration percentage		57%
Raw material	$ 135,000	$ 113,100
Two Supplier [Member]
Product Information [Line Items]
Concentration percentage		43%
Raw material		$ 86,900

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 4,705,000	$ 6,987,000
Cash from operating activities	1,450,000	2,197,000
Accumulated deficit	62,213,000	57,508,000
Stockholders' deficit	1,653,000	$ 1,241,000	$ (1,889,000)
Working capital deficit	$ 2,123,000

INVENTORIES (Details)

INVENTORIES (Details) - USD ($)	Oct. 31, 2024	Oct. 31, 2023
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 164,000	$ 154,000
Finished goods	68,000	156,000
Total inventories	$ 232,000	$ 310,000

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Oct. 31, 2024	Oct. 31, 2023
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 770,000	$ 795,000
Less: accumulated depreciation and amortization	(292,000)	(222,000)
Total property and equipment, net	478,000	573,000
Finance lease equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	13,000	260,000
Manufacturing Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 757,000	$ 535,000

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Feb. 29, 2024	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2021	Mar. 31, 2019
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Gain on sale of plant			$ (36,000)
Depreciation expense		74,000	106,000
Amortization expense		$ 0	380,000
Purchaser [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Gain on sale of plant			341,000
Transaction fees			$ 11,000
Lease Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payment to acquire	$ 240,000			$ 305,000	$ 240,000
Operating leased equipment, per unit	1

EQUITY IN NON-MARKETABLE SECU_3

EQUITY IN NON-MARKETABLE SECURITIES OF AFFILIATED ENTITY (Details) - USD ($)	Oct. 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 ($)	12 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Equity in non-marketable securities	$ 145,000	$ 100,000
Sales Representative Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Commissions	$ 87,000

LEASE OBLIGATIONS (Details)

LEASE OBLIGATIONS (Details) - USD ($)	Oct. 31, 2024	Oct. 31, 2023
Leases [Abstract]
2025	$ 5,000
2026	5,000
2027	4,000
2028
2029
Thereafter
Total undiscounted finance lease payments	14,000
Less: imputed interest	(1,000)
Present value of finance lease liabilities	$ 13,000	$ 36,000

LEASE OBLIGATIONS (Details Narr

LEASE OBLIGATIONS (Details Narrative) - USD ($)	12 Months Ended
	Oct. 31, 2021	Oct. 31, 2024	Feb. 29, 2024	Oct. 31, 2023	Aug. 07, 2023	Mar. 31, 2019
Lessee, Lease, Description [Line Items]
Finance lease obligations		$ 13,000		$ 36,000
Finance lease obligations current		$ 5,000		$ 23,000
Weighted average remaining term of Finance Leases		30 months
Purchaser [Member]
Lessee, Lease, Description [Line Items]
Finance lease obligations					$ 213,000
Lease Agreement [Member]
Lessee, Lease, Description [Line Items]
Payment to acquire	$ 305,000		$ 240,000			$ 240,000
Annual interest rate	3%					4.50%
Estimated useful lives of leased equipment	15 years					15 years
Monthly payments	$ 6,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
Advances payable		$ 221,000
Wrote-off advances payable	$ 221,000
Cash invested in non-marketable equity securities		$ 100,000
Option acquire description		the Company’s CMO was granted an option to acquire up to 200,000 membership interests in Exotropin, of which 100,000 vested immediately and the remaining $100,000 will vest based on future sales of Exotropin attributed to the CMO. The option price is $20,000 for the 200,000 membership interests. During the year ended October 31, 2024, pursuant to a capital call notice received from Exotropin, the Company invested an additional $45,000 in cash (representing its 8.96% equity interest at the time of the capital call). During November 2024, the Company received a capital call notice from Exotropin, in which the Company’s pro-rata share was $126,000 (“November Capital Call”). The Company has yet committed to participating in the November Capital Call. If the Company does not elect to participate, its interest in Exotropin would be reduced to approximately 5.6% based on all other members fulling participating in the November Capital Call.
Management Services Organization [Member]
Proceed from sale of products	$ 199,000	$ 181,000

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Oct. 31, 2024	Oct. 31, 2023
Payables and Accruals [Abstract]
Accrued payroll related liabilities	$ 667,000	$ 667,000
Lab equipment and supplies payables	54,000	407,000
Clinical trial and research payables	648,000	675,000
Legal fees payable	127,000	479,000
Other professional fees payable	119,000	81,000
Accrued IRS penalty		86,000
Accrued commissions payable	18,000	102,000
Construction payables	9,000	9,000
Other payables and accrued expenses	77,000	106,000
Total Accounts Payable and Accrued Expenses	$ 1,719,000	$ 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 ($)	Oct. 31, 2024	Oct. 31, 2023
Debt Disclosure [Abstract]
Convertible Promissory Notes	$ 725,000	$ 725,000
Unamortized discount	(45,000)	(68,000)
Total Notes Payable	$ 680,000	$ 657,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative)		1 Months Ended		12 Months Ended
	Mar. 06, 2023 USD ($)	Jan. 31, 2024 USD ($)	Sep. 30, 2023 USD ($) Integer $ / shares shares	Oct. 31, 2024 USD ($)	Oct. 31, 2023 USD ($) $ / shares shares
Debt Instrument [Line Items]
Legal fees	$ 15,000	$ 20,000
Proceeds from note payble	504,400
Promissory note discount				$ 680,000	$ 657,000
Original issue discount				45,000	68,000
Common stock issued as commitment fee for Promissory Note					283,000
Debt amortized discount					308,000
Warrant [Member]
Debt Instrument [Line Items]
Warrants issued					80,000
4 Investors [Member]
Debt Instrument [Line Items]
Principal amount			$ 250,000
Interest rate			8%
Warrants issued			$ 250,000
Aggregate purchase price			$ 725,000
Common stock purchase warrants | shares			7,813
Common stock par value | $ / shares			$ 0.001
4 Investors [Member] | Warrant [Member]
Debt Instrument [Line Items]
Common stock par value | $ / shares			0.001
Exercise price | $ / shares			$ 20
Trading days | Integer			20
Conversion price | $ / shares			$ 6
Promissory Note SPA 23 [Member]
Debt Instrument [Line Items]
Principal amount	$ 530,000
Interest rate	12%
Promissory note discount					308,000
Original issue discount					10,600
Transaction fees					15,000
Common stock issued as commitment fee for Promissory Note					169,500
Fair value of warrant shares					$ 113,000
Promissory Note SPA 23 [Member] | Commitment Fee Shares [Member]
Debt Instrument [Line Items]
Number of shares issued | shares					75,000
Promissory Note SPA 23 [Member] | Warrant Shares [Member]
Debt Instrument [Line Items]
Number of shares issued | shares					50,000
Share price | $ / shares					$ 12
Promissory Note [Member]
Debt Instrument [Line Items]
Debt amortized discount				23,000	$ 4,000
Debt discount				45,000	$ 68,000
Interest Paid				$ 64,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
Current:
Federal
State
Current Income Tax Expense (Benefit)
Deferred:
Federal	(207,000)	(385,000)
State	(10,000)	(349,000)
Deferred Income Tax Expense (Benefit)	(217,000)	(734,000)
Change in Valuation Allowance	(217,000)	(734,000)
Income tax provision

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	12 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
Income Tax Disclosure [Abstract]
Tax at federal statutory rate	$ (989,000)	$ (1,467,000)
State taxes, net of federal benefit	(61,000)	(349,000)
Permanent differences	2,000
Stock-based compensation	1,002,000	834,000
Other	(171,000)	248,000
Total income tax expense (benefit)	(217,000)	(734,000)
Change in valuation allowance	217,000	734,000
Income tax provision

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($)	Oct. 31, 2024	Oct. 31, 2023
Deferred Tax Assets:
Stock based compensation	$ 2,644,000	$ 1,637,000
Net operating loss carryforward-Federal	3,657,000	3,611,000
Net operating loss carryforward-State	542,000	618,000
Other
Total deferred tax assets:	6,843,000	5,866,000
Deferred Tax Liabilities:
Property and equipment	310,000	310,000
Total deferred tax liabilities:	310,000	310,000
Valuation Allowance	(6,533,000)	(5,556,000)
Net deferred tax assets

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
Income Tax Disclosure [Abstract]
Statutory income tax rate	21%	21%
Federal operating loss carryforward	$ 17,416,000
State operating loss carryforward	10,546,000
State operating loss carryforward indefinitely	7,173,000
Penalties	$ 92,000	$ 86,000

CAPITAL STOCK (Details)

CAPITAL STOCK (Details) - USD ($)	12 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
Equity [Abstract]
Number of nonvested shares outstanding at beginning	100,000	499,216
Fair value of nonvested shares outstanding at beginning
Weighted- average grant date value, outstanding at beginning
Non-vested shares granted	185,000
Fair value of non-vested shares granted	$ 331,000
Weighted- average grant date value, non-vested shares granted	$ 1.79
Vested		(169,983)
Fair value of vested shares	$ (74,000)
Weighted- average grant date value, vested
Expired/forfeited	(100,000)	(229,233)
Fair value of expired/forfeited shares
Weighted- average grant date value, expired/forfeited
Vested		169,983
Number of nonvested shares, outstanding at end	185,000	100,000
Fair value of nonvested shares, outstanding at end	$ 257,000
Weighted- average grant date value, outstanding at end	$ 1.79

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)

1 Months Ended

12 Months Ended

Jul. 08, 2024

Apr. 01, 2024

Jun. 06, 2023

Mar. 06, 2023

Dec. 01, 2022

Jan. 31, 2024

Dec. 29, 2022

Oct. 31, 2021

Oct. 31, 2024

Oct. 31, 2023

Dec. 31, 2024

Dec. 31, 2023

Aug. 17, 2022

Sep. 01, 2021

Class of Stock [Line Items]

Preferred stock, shares authorized

10,000,000

Preferred stock, par value

$ 0.001

Number of shares granted

185,000

Stock-based compensation expense

$ 3,853,000

$ 3,209,000

Legal fees payable

$ 15,000

$ 20,000

Stock issued in exchange of legal fees payable, shares

20,000

Stock issued in exchange of legal fees payable

$ 20,000

Cash provided for credit facility

$ 10,000,000

Monthly advance

221,000

Unamortized compensation

257,000

Stock Grants [Member]

Class of Stock [Line Items]

Stock-based compensation expense

375,000

2021 Plan [Member]

Class of Stock [Line Items]

Maximum aggregate number of shares

2,500,000

1,250,000

Number of shares, outstanding

1,386,288

1,111,250

Future issuance

1,211,500

676,500

Employee [Member]

Class of Stock [Line Items]

Number of shares granted

750

Share Price

$ 6

Stock-based compensation expense

4,500

Service Provider [Member]

Class of Stock [Line Items]

Number of shares granted

25,000

Share Price

$ 4

Stock-based compensation expense

$ 100,000

Stock granted of period value

$ 100,000

Salesco [Member] | Sales Distribution Agreement [Member]

Class of Stock [Line Items]

Stock-based compensation expense

$ 60,000

$ 18,000

Monthly advance

$ 15,000

Shares granted

30,000

300,000

Vesting period

2 years

2 years

Cumulative sales from customers

$ 30,000

Various Consultants [Member]

Class of Stock [Line Items]

Number of shares granted

155,000

Stock-based compensation expense

$ 56,000

Value of shares issued

$ 271,000

Various Consultants [Member] | Minimum [Member]

Class of Stock [Line Items]

Share Price

$ 1.04

Various Consultants [Member] | Maximum [Member]

Class of Stock [Line Items]

Share Price

$ 2.75

Investor [Member]

Class of Stock [Line Items]

Issuances of common stock, shares

250,000

Warrant to purchase

83,333

Board of Directors Chairman [Member] | Incentive Plan [Member]

Class of Stock [Line Items]

Share Price

$ 2

Board of Directors Chairman [Member] | Jerry Glauser [Member] | Incentive Plan [Member]

Class of Stock [Line Items]

Awarded stock

125,000

Board of Directors Chairman [Member] | Leatham Stern [Member] | Incentive Plan [Member]

Class of Stock [Line Items]

Awarded stock

62,500

Series C Non Convertible Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares authorized

100

Preferred stock, par value

$ 0.001

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details) - USD ($)	12 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares, expired/forfeited	(100,000)	(229,233)
Weighted-average exercise price, expired/forfeited
Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares, outstanding beginning balance	895,750	535,750
Weighted-average exercise price, outstanding beginning balance	$ 2.97	$ 5.73
Remaining contractual term (years), outstanding beginning balance	5 years 8 months 1 day	9 years 8 months 26 days
Aggregate intrinsic value, outstanding beginning balance
Number of shares, granted	622,538	665,000
Weighted-average exercise price, granted	$ 2.52	$ 2.38
Remaining contractual term (years), granted	9 years 5 months 1 day	5 years
Aggregate intrinsic value, granted
Number of shares, exercised
Weighted-average exercise price, exercised
Aggregate intrinsic value, exercised
Number of shares, expired/forfeited	(555,000)	(305,000)
Weighted-average exercise price, expired/forfeited	$ 2.53	$ 6.57
Remaining contractual term (years), expired/forfeited	3 years 8 months 26 days	8 years 8 months 26 days
Aggregate intrinsic value, expired/forfeited
Aggregate intrinsic value, outstanding beginning balance
Number of shares outstanding ending balance	963,288	895,750
Weighted-average exercise price outstanding ending balance	$ 2.94	$ 2.97
Remaining contractual term (years) outstanding ending balance	8 years 25 days
Aggregate intrinsic value outstanding ending balance
Number of shares, exercisable	402,077
Weighted-average exercise price, exercisable	$ 3.53
Remaining contractual term (years) outstanding, exercisable	7 years 5 months 26 days
Aggregate intrinsic value, exercisable

STOCK OPTIONS AND WARRANTS (D_2

STOCK OPTIONS AND WARRANTS (Details 1) - Equity Option [Member] - $ / shares	12 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected dividends
Expected life of options	6 years	5 years
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise prices	$ 2	$ 2.28
Expected volatility	156%	167%
Risk free interest rate	4.20%	3.70%
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise prices	$ 4.50	$ 2.40
Expected volatility	159%	168%
Risk free interest rate	4.34%	4.10%

STOCK OPTIONS AND WARRANTS (D_3

STOCK OPTIONS AND WARRANTS (Details 3) - USD ($)	12 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares, expired/forfeited	(100,000)	(229,233)
Weighted-average exercise price, expired/forfeited
Number of shares, expired/forfeited	100,000	229,233
Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares, outstanding beginning balance	1,675,906	1,613,250
Weighted-average exercise price, outstanding beginning balance	$ 4.54	$ 4.11
Remaining contractual term (years), outstanding beginning balance	8 years 5 months 19 days	9 years 7 months 6 days
Aggregate intrinsic value, outstanding beginning balance		$ 2,185,000
Number of shares, granted	883,333	72,656
Weighted-average exercise price, granted	$ 2.32	$ 14.49
Remaining contractual term (years), granted	9 years 2 months 15 days	5 years
Aggregate intrinsic value, granted
Number of shares, exercised
Weighted-average exercise price, exercised
Aggregate intrinsic value, exercised
Number of shares, expired/forfeited		(10,000)
Weighted-average exercise price, expired/forfeited		$ 8
Aggregate intrinsic value, expired/forfeited
Number of shares, expired/forfeited		10,000
Number of shares outstanding ending balance	2,559,239	1,675,906
Weighted-average exercise price outstanding ending balance	$ 3.77	$ 4.54
Remaining contractual term (years) outstanding ending balance	7 years 11 months 19 days
Aggregate intrinsic value outstanding ending balance
Number of shares, exercisable	1,995,350
Weighted-average exercise price, exercisable	$ 4.17
Remaining contractual term (years) outstanding, exercisable	7 years 5 months 23 days
Aggregate intrinsic value, exercisable

STOCK OPTIONS AND WARRANTS (D_4

STOCK OPTIONS AND WARRANTS (Details Narrative) - USD ($)				1 Months Ended		12 Months Ended
	Jul. 11, 2024	Jul. 08, 2024	Mar. 06, 2023	Aug. 31, 2024	Sep. 30, 2023	Oct. 31, 2024	Oct. 31, 2023
Options granted						185,000
Option vested							169,983
Stock compensation costs						$ 3,853,000	$ 3,209,000
Equity Option [Member]
Stock compensation costs						953,000	$ 622,000
Unamortized compensation costs						$ 1,284,000
Term						6 years	5 years
Expected dividend rate
Warrant Shares [Member]
Warrant to purchase			50,000
Exercise price			$ 12
Risk free interest rate			3.98%
Term			5 years
Expected stock volatility			169%
Expected dividend rate			0%
Fair value of warrants granted			$ 113,000
Unpaid and accrued compensation forgiven			$ 113,000
Warrant [Member]
Stock compensation costs						$ 2,450,000	$ 2,134,000
Unamortized compensation costs						$ 3,005,000
Warrant to purchase	350,000	83,333		100,000
Exercise price	$ 2.35	$ 2
Risk free interest rate	4.20%			3.96%
Term	10 years			3 years
Expected stock volatility	159%			147%
Expected dividend rate	0%			0%
Fair value of warrants granted	$ 1,645,000			$ 185,000
Warrants exercisable period	10 years
Number of warrants granted				185,000
Dr. Leider [Member]
Option vested						95,000
Dr. Howard Golub [Member]
Option vested						250,000
Employee [Member]
Option vested						20,000
4 Investors [Member]
Aggregate purchase price					$ 725,000
Principal amount					$ 250,000
Interest rate					8%
Common stock purchase warrants					7,813
Common stock par value					$ 0.001
4 Investors [Member] | Warrant [Member]
Common stock par value					0.001
Exercise price					$ 20
Officers [Member]
Options granted							665,000
Option grant date fair value							$ 1,580,000
Vesting period							one-year and three-year
Director [Member]
Options granted						622,538
Option grant date fair value						$ 1,438,000
Vesting period						6 months to 3 years, expire five to ten years
Options forfeited							305,000

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	Oct. 31, 2024	Oct. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Advances On Future Purchases Of Inventory	$ 608,000	$ 399,000
Sales To Customers Not Yet Delivered	276,000	98,000
Total Deferred Revenue	$ 884,000	$ 497,000

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)					1 Months Ended	12 Months Ended
	Nov. 14, 2024	Aug. 05, 2024	Nov. 13, 2023	Oct. 13, 2022	Jan. 31, 2023	Oct. 31, 2024	Oct. 31, 2023	Nov. 30, 2023	Sep. 30, 2023	Sep. 30, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Gain, net of obligations in connection with termination of supply agreement (see Note 14)						$ 168,000
Deferred revenues						884,000	$ 497,000
Deferred Revenue invoiced description							As of October 31, 2024, $135,000 of product inventory was invoiced and delivered reducing the deferred revenue amount to $365,000.
Albert Mitrani [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares repurchased, shares			682,161
Dr. Maria Ines Mitrani [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares repurchased, shares			481,831
Howard Golub [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Settlement expenses	$ 150,000
Skincare Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Minimum Purchase amount										$ 167,000
Amended Skincare Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Initial Purchase Order							$ 648,000		$ 403,000
Sales Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Initial Purchase Order								$ 403,000
Sales Agreement [Member] | Exotropin [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Initial Purchase Order								$ 235,000
Distribution Agreement [Member] | Purchaser [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Deferred revenues						243,000
Distribution Agreement [Member] | Investor [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Deferred revenues						$ 365,000
Settlement Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares repurchased, shares				124,000
Shares repurchased, value				$ 500,000
Shares transferred					124,000
Settlement Agreement [Member] | Consultants [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares repurchased, shares		237,602
Shares repurchased, value		$ 80,000

OTHER INCOME (Details)

OTHER INCOME (Details) - USD ($)	12 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
Other income (expense)
Gain on write-off of advances payable to former officer and settlement on outstanding payables (see Note 8)	$ 221,000
Gain, net of obligations in connection with termination of supply agreement (see Note 14)	168,000
Resolution and settlement of long outstanding payables	176,000
Commissions on sales of Exotropin products	87,000
Proceeds from insurance claim	89,000
Other	10,000	(10,000)
Total	$ 751,000	$ (10,000)