2022 Q4 Form 10-K Financial Statement

#000159991623000036 Filed on February 10, 2023

View on sec.gov

Income Statement

Concept 2022 Q4 2022 2021
Revenue $16.28M $14.52M $11.81M
YoY Change 295.56% 22.87% 138.54%
Cost Of Revenue $5.050M $11.32M $5.020M
YoY Change 161.88% 125.49% 199.16%
Gross Profit $11.23M $18.12M $6.794M
YoY Change 413.35% 166.72% 107.48%
Gross Profit Margin 68.99% 124.84% 57.51%
Selling, General & Admin $1.025M $4.308M $3.462M
YoY Change 2.59% 24.44% 132.56%
% of Gross Profit 9.12% 23.77% 50.96%
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization $110.8K $146.4K $16.14K
YoY Change 1288.1% 807.31% 4790.91%
% of Gross Profit 0.99% 0.81% 0.24%
Operating Expenses $1.025M $4.308M $3.462M
YoY Change 2.59% 24.44% 132.56%
Operating Profit $10.21M $13.81M $3.332M
YoY Change 758.43% 314.55% 86.57%
Interest Expense $0.00 $0.00 $0.00
YoY Change -100.0%
% of Operating Profit 0.0% 0.0% 0.0%
Other Income/Expense, Net -$5.070K $20.92K $0.00
YoY Change -98.38% -100.0%
Pretax Income $10.20M $13.83M $3.666M
YoY Change 743.22% 277.37% 80.67%
Income Tax $3.462M $4.925M $1.333M
% Of Pretax Income 33.93% 35.6% 36.37%
Net Earnings $6.742M $8.909M $2.332M
YoY Change 675.16% 281.95% 77.49%
Net Earnings / Revenue 41.4% 61.38% 19.74%
Basic Earnings Per Share $0.84 $0.22
Diluted Earnings Per Share $0.33 $0.43 $0.11
COMMON SHARES
Basic Shares Outstanding 10.65M shares 10.65M shares
Diluted Shares Outstanding 20.65M shares 20.65M shares

Balance Sheet

Concept 2022 Q4 2022 2021
SHORT-TERM ASSETS
Cash & Short-Term Investments $5.836M $5.836M $2.583M
YoY Change 125.92% 125.92% 165.05%
Cash & Equivalents $5.836M $5.836M $2.583M
Short-Term Investments
Other Short-Term Assets $16.39M $16.39M $3.035M
YoY Change 439.99% 439.99% 461.76%
Inventory $403.00 $400.00 $47.99K
Prepaid Expenses
Receivables $1.847M $1.847M $4.720K
Other Receivables $490.00 $490.00 $16.78K
Total Short-Term Assets $24.07M $24.07M $5.688M
YoY Change 323.25% 323.25% 137.18%
LONG-TERM ASSETS
Property, Plant & Equipment $985.0K $985.0K $568.2K
YoY Change 73.36% 73.36%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets $307.4K $307.4K
YoY Change
Total Long-Term Assets $1.425M $1.425M $798.5K
YoY Change 78.41% 78.41% 13690.67%
TOTAL ASSETS
Total Short-Term Assets $24.07M $24.07M $5.688M
Total Long-Term Assets $1.425M $1.425M $798.5K
Total Assets $25.50M $25.50M $6.486M
YoY Change 293.11% 293.11% 169.83%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $2.472M $2.472M $261.8K
YoY Change 844.27% 844.27% 85.4%
Accrued Expenses $1.173M $1.173M $219.9K
YoY Change 433.23% 433.23%
Deferred Revenue
YoY Change
Short-Term Debt $460.00 $460.00 $460.00
YoY Change 0.0% 0.0%
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities $14.38M $14.38M $2.455M
YoY Change 485.66% 485.66% 260.13%
LONG-TERM LIABILITIES
Long-Term Debt $0.00 $0.00 $0.00
YoY Change
Other Long-Term Liabilities $520.0K $520.0K $219.5K
YoY Change 136.93% 136.93%
Total Long-Term Liabilities $520.0K $520.0K $219.5K
YoY Change 136.93% 136.93%
TOTAL LIABILITIES
Total Short-Term Liabilities $14.38M $14.38M $2.455M
Total Long-Term Liabilities $520.0K $520.0K $219.5K
Total Liabilities $14.90M $14.90M $2.674M
YoY Change 457.04% 457.04% 292.33%
SHAREHOLDERS EQUITY
Retained Earnings $12.56M
YoY Change 244.32%
Common Stock $1.065K
YoY Change 0.0%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $10.60M $10.60M $3.812M
YoY Change
Total Liabilities & Shareholders Equity $25.50M $25.50M $6.486M
YoY Change 293.11% 293.11% 169.83%

Cashflow Statement

Concept 2022 Q4 2022 2021
OPERATING ACTIVITIES
Net Income $6.742M $8.909M $2.332M
YoY Change 675.16% 281.95% 77.49%
Depreciation, Depletion And Amortization $110.8K $146.4K $16.14K
YoY Change 1288.1% 807.31% 4790.91%
Cash From Operating Activities $4.482M $4.606M $2.032M
YoY Change 116.08% 126.63% 257.26%
INVESTING ACTIVITIES
Capital Expenditures $7.530K $227.2K $187.1K
YoY Change -188.69% 21.41%
Acquisitions
YoY Change
Other Investing Activities
YoY Change
Cash From Investing Activities $18.04K -$227.2K -$187.1K
YoY Change 112.49% 21.41%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities 0.000 $455.00
YoY Change -100.0% -99.86%
NET CHANGE
Cash From Operating Activities 4.482M $4.606M $2.032M
Cash From Investing Activities 18.04K -$227.2K -$187.1K
Cash From Financing Activities 0.000 $455.00
Net Change In Cash 4.500M $3.253M $1.609M
YoY Change 116.02% 102.21%
FREE CASH FLOW
Cash From Operating Activities $4.482M $4.606M $2.032M
Capital Expenditures $7.530K $227.2K $187.1K
Free Cash Flow $4.474M $4.378M $1.845M
YoY Change 114.84% 137.3%

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CY2022 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
3252847 usd
CY2021 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
1608612 usd
CY2021Q4 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
2583218 usd
CY2020Q4 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
974606 usd
CY2022Q4 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
5836065 usd
CY2021Q4 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
2583218 usd
CY2022 us-gaap Income Taxes Paid
IncomeTaxesPaid
1695213 usd
CY2021 us-gaap Income Taxes Paid
IncomeTaxesPaid
1333338 usd
CY2022 us-gaap Right Of Use Asset Obtained In Exchange For Operating Lease Liability
RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
1269132 usd
CY2021 us-gaap Right Of Use Asset Obtained In Exchange For Operating Lease Liability
RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
555942 usd
CY2022 us-gaap Reclassifications
Reclassifications
<p id="xdx_844_eus-gaap--Reclassifications_zEit3QLazZ2j" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><span id="xdx_867_zQZRRDtDCNx2">Reclassification</span> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Certain amounts in the prior period have been reclassified to conform to the current period presentation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
CY2022 us-gaap Use Of Estimates
UseOfEstimates
<p id="xdx_84B_eus-gaap--UseOfEstimates_zitOcTIuisa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><span id="xdx_861_zVIojQXW2dz5">Use of Estimates</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The preparation of financial statements in conformity with generally accepted accounting principles 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 reporting period. In the opinion of management, all adjustments necessary in order to make the financial statements not misleading have been included. Actual results could differ from those estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
CY2022 us-gaap Revenue Recognition Accounting Policy Gross And Net Revenue Disclosure
RevenueRecognitionAccountingPolicyGrossAndNetRevenueDisclosure
<p id="xdx_84A_eus-gaap--RevenueRecognitionAccountingPolicyGrossAndNetRevenueDisclosure_zesJJfYjZhjc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><span id="xdx_869_zm1GcVi2EtWk">Revenue recognition</span></b></span>  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company adopted ASC 606 – Revenue from contracts with Customers: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Revenue amount represents the invoiced value, net of a value-added t</span>ax (“Consumption Tax”) and applicable local government levies. The Consumption Tax on sales is calculated at 10% of gross sales. The Company is subject to consumption taxes in Japan for the year ended October 31, 2022. For the year ended October 31, 2021, a consumption tax refund of $330,694 was recorded in Other income due to a tax exemption.   </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_890_ecustom--Recognizedrevenue_zk0bC7rlbeFi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The following table summarizes our <span id="xdx_8BE_zS6CqPZSWzGd">revenue recognized under ASC 606 in our consolidated statements of operations</span>:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="6" style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year Ended</b></span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>October 31,</b></span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="2" style="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2021</b></span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="3" style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="2" style="padding-right: 4.95pt; padding-left: 4.95pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Revenues</b>   </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td colspan="2" style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Product sales  </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="2" style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">14,043,637</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,637,104</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Product sales – related party</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="2" style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,879</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Crypto miners sales, net</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="2" style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">14,917,287</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Program for educational institution</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="2" style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">33,541</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">38,606</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">437,997</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">138,106</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total Revenue Under ASC 606</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">29,440,341</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,813,816</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td colspan="2" style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td colspan="2" style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total Revenue Under ASC 606</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="2" style="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">29,440,341</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,813,816</span></td></tr> <tr style="background-color: White"> <td style="width: 47%"> </td> <td style="width: 3%"> </td> <td style="width: 3%"> </td> <td style="width: 2%"> </td> <td style="width: 16%"> </td> <td style="width: 8%"> </td> <td style="width: 10%"> </td> <td style="width: 11%"> </td></tr> </table> <p id="xdx_8A3_zUtRkI5WiK62" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span style="text-decoration: underline">Revenue from product sales</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Revenue for products is recognized when the products are delivered to the customer and the customer completes the product inspection. Cash receipts for undelivered products are recorded as deferred revenues. As of October 31, 2022, the Company <span style="background-color: white">no deferred revenues related to product sales. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i><span style="text-decoration: underline">Revenue – related party</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the year ended October 31, 2022, revenue totaling approximately $7,879 was recognized from sales to related party ZEXAVERSE Corporation (hereinafter referred to as “ZEXAVERSE”). ZEXAVERSE is considered as a related party due to the fact that Ryohei Uetaki, CEO of the Company, controls the said company. The terms and conditions applied to the above transactions were the same as those applied to sales to customers not related to the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i><span style="text-decoration: underline">Revenue from crypto miners sales</span></i></span>       </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the year ended October 31, 2022, the Company acted as an agent in facilitating the sales of crypto miners, produced by a third-party manufacturer, to customers of the Company. Revenue for the sale of crypto miners was recognized when the miners were delivered to the customers and the customers completed the inspection of the miners. Management assessed the Company’s contracts with the third-party manufacturer and customers in consideration of ASC 606, “Revenue from Contracts with Customers”, and determined the Company as the agent in said transactions. As such, the company recognized crypto miner sales net of costs. For the year ended October 31, 2022, Cost of goods sold for minor purchases, netted by the gross sales was $35,580,995</span><span style="background-color: white">. $7,401,171 of deferred revenues are related to deposits for crypto miners.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i><span style="text-decoration: underline">Revenue from educational institution program</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Revenue for educational institution fees is recognized when the services are provided to the customer. Cash receipts for undelivered products are recorded as deferred revenues. As of October 31, 2022, the Company had no deferred revenues related to the educational institution program.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
CY2022 WDSP Recognizedrevenue
Recognizedrevenue
<p id="xdx_890_ecustom--Recognizedrevenue_zk0bC7rlbeFi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The following table summarizes our <span id="xdx_8BE_zS6CqPZSWzGd">revenue recognized under ASC 606 in our consolidated statements of operations</span>:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="6" style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year Ended</b></span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>October 31,</b></span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="2" style="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2021</b></span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="3" style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="2" style="padding-right: 4.95pt; padding-left: 4.95pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Revenues</b>   </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td colspan="2" style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Product sales  </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="2" style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">14,043,637</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,637,104</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Product sales – related party</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="2" style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,879</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Crypto miners sales, net</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="2" style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">14,917,287</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Program for educational institution</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="2" style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">33,541</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">38,606</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">437,997</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">138,106</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total Revenue Under ASC 606</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">29,440,341</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,813,816</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td colspan="2" style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td colspan="2" style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total Revenue Under ASC 606</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="2" style="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">29,440,341</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,813,816</span></td></tr> <tr style="background-color: White"> <td style="width: 47%"> </td> <td style="width: 3%"> </td> <td style="width: 3%"> </td> <td style="width: 2%"> </td> <td style="width: 16%"> </td> <td style="width: 8%"> </td> <td style="width: 10%"> </td> <td style="width: 11%"> </td></tr> </table>
CY2022Q4 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
5836065 usd
CY2021Q4 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
2583218 usd
CY2022Q4 WDSP Accountsreceivablefromcustomers
Accountsreceivablefromcustomers
1847068 usd
CY2021Q4 WDSP Accountsreceivablefromcustomers
Accountsreceivablefromcustomers
4724 usd
CY2022 WDSP Advancepaymentsundeliveredproducts
Advancepaymentsundeliveredproducts
<p id="xdx_89F_ecustom--Advancepaymentsundeliveredproducts_zTttqTe6LkN1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">A<span id="xdx_8B1_zXjZzk6OCbtk">dvance payments are comprised of the payments for the undelivered products and other deliverables</span></span><span style="background-color: white">. As of October 31, 2022 and October 31, 2021, the Company had advance payments and other prepaid expenses of $16,389,562 and $3,035,135, respectively. Details of the advance payments as of October 31, 2022 and October 31, 2021 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 64%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; width: 1%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: MS Mincho; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; width: 17%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 31, 2022</span></td> <td style="border-bottom: black 1pt solid; width: 1%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: MS Mincho; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; width: 17%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 31, 2021</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purchase of products from G-Force Inc.</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101,158</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,343,700</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purchase of products from Radio Maker</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">325,441</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purchase of products from Solar Samba</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">119,395</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purchase of parts from Bluish Co., Ltd</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: MS Mincho; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: MS Mincho; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">21,360</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purchase of parts from Team M</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">37,097</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">48,246</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purchase of parts from Wise Partners Co., Ltd</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">228,785</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purchase of parts from Rogyx Co., Ltd</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31,161</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purchase of cryptocurrency miners from Cellessence Corp.</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15,915,311</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other advances and prepaid expenses  </span></td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">76,050</span></td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">176,993</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Totals</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">16,389,562</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,035,135</span></td></tr> </table>
CY2022 WDSP Cashpaidforassetsperiod
Cashpaidforassetsperiod
227180 usd
CY2021 WDSP Variousfixedassetsperiod
Variousfixedassetsperiod
177526 usd
CY2022Q4 WDSP Deferredrevenuesasof
Deferredrevenuesasof
7401171 usd
CY2021Q4 WDSP Deferredrevenuesasof
Deferredrevenuesasof
1476492 usd
CY2022 WDSP Incometaxexpensesperiod
Incometaxexpensesperiod
4924878 usd
CY2021Q4 WDSP Incometaxexpenses
Incometaxexpenses
1333338 usd
CY2021 WDSP Incometaxexpensesperiod
Incometaxexpensesperiod
1333338 usd
CY2022Q4 WDSP Incometaxpayable
Incometaxpayable
3329572 usd
CY2021Q4 WDSP Incometaxpayable
Incometaxpayable
325693 usd
CY2022 WDSP Leaseinformation
Leaseinformation
<p id="xdx_892_ecustom--Leaseinformation_zd5q5drBB1sc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><span id="xdx_8B7_zz99znjy1PW1">The tables below present financial information associated with our leases</span>. As noted above, we adopted Topic 842 using a transition method that does not require application to periods prior to adoption.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"/> <td colspan="2" style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Balance Sheet Classification</b></span></td> <td colspan="2" style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>October 31, 2022</b></span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>October 31, 2021</b></span></td></tr> <tr> <td style="white-space: nowrap; width: 58%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"> </td> <td style="white-space: nowrap; width: 9%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"> </td> <td style="white-space: nowrap; width: 1%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"> </td> <td style="white-space: nowrap; width: 12%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"> </td> <td style="white-space: nowrap; width: 2%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"> </td> <td style="white-space: nowrap; width: 18%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right-of-use assets</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease asset long</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">705,007</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">406,816</span></td></tr> <tr> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Current lease liabilities</b></span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term lease liability</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">231,041</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">219,892</span></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-current lease liabilities</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease liability long term</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">520,002</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Yu Gothic,sans-serif; font-size: 10pt"> </span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">219,474</span></td></tr> <tr> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Maturities of lease liabilities as of October 31, 2022 are as follows:</b></span></td> <td colspan="5" style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"> </td></tr> <tr> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td></tr> <tr style="background-color: rgb(204,238,255)"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">231,041</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td></tr> <tr style="background-color: White"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2024</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">69,464</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td></tr> <tr style="background-color: rgb(204,238,255)"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2025</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">52,120</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td></tr> <tr style="background-color: White"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2026 and beyond</span></td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">398,418</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td></tr> <tr style="background-color: rgb(204,238,255)"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">751,043</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td></tr> <tr style="background-color: White"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Add(Less): Imputed interest</span></td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(232,304)</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td></tr> <tr style="background-color: rgb(204,238,255)"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Present value of lease liabilities</span></td> <td style="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">518,739</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td></tr> </table>
CY2022 WDSP Accruedexpensesandotherpayablestable
Accruedexpensesandotherpayablestable
<p id="xdx_891_ecustom--Accruedexpensesandotherpayablestable_zgkjyV5ce331" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><span id="xdx_8B0_zYMMpXNAnzx3">Accrued expenses and other payables</span> are comprised of trade accounts payable, accrued payroll tax liabilities and accrued expenses As of October 31, 2022 and October 31, 2021, the Company had accrued expenses and other payables of $<span id="xdx_902_ecustom--Accruedexpensesandotherpayables_iI_c20221031_zMVXK2mjLcrh" title="Accrued Expenses and other Payables">2,453,668</span></span> <span style="background-color: white">and $<span id="xdx_90B_ecustom--Accruedexpensesandotherpayables_iI_c20211031_zZawxvsVEM06" title="Accrued Expenses and other Payables">261,809</span>, respectively. Details of the accrued expenses and other payables as of October 31, 2022 and October 31, 2021 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 55%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; width: 2%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: MS Mincho; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; width: 21%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 31, 2022</span></td> <td style="border-bottom: black 1pt solid; width: 2%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: MS Mincho; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; width: 2%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: MS Mincho; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; width: 18%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 31, 2021</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts payable, trade</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,383,161</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: MS Mincho; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">130,393</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts payable for employees</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">54,879</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: MS Mincho; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">  90,922</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accrued payroll liabilities</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: MS Mincho; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15,628</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: MS Mincho; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: MS Mincho; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">40,494</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Totals</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,453,668</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">261,809</span></td></tr> </table>
CY2022Q4 WDSP Accruedexpensesandotherpayables
Accruedexpensesandotherpayables
2453668 usd
CY2021Q4 WDSP Accruedexpensesandotherpayables
Accruedexpensesandotherpayables
261809 usd

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