0001493152-22-016494 | S-1/A | XBRL Viewer

Cover	6 Months Ended
Cover	Apr. 30, 2022
Entity Addresses [Line Items]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	AMENDMENT NO. 2
Entity Registrant Name	ADVAXIS, INC.
Entity Central Index Key	0001100397
Entity Tax Identification Number	02-0563870
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	9 Deer Park Drive
Entity Address, Address Line Two	Suite K-1
Entity Address, City or Town	Monmouth Junction
Entity Address, State or Province	NJ
City Area Code	(609)
Local Phone Number	452-9813
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	9 Deer Park Drive
Entity Address, Address Line Two	Suite K-1
Entity Address, City or Town	Monmouth Junction
Entity Address, State or Province	NJ
City Area Code	(609)
Local Phone Number	452-9813

Condensed Consolidated Balance Sheets - USD ($)	Apr. 30, 2022	Oct. 31, 2021	Oct. 31, 2020
Current assets:
Cash and cash equivalents	$ 32,085,000	$ 41,614,000	$ 25,178,000
Deferred expenses			1,808,000
Prepaid expenses and other current assets	2,092,000	1,643,000	865,000
Total current assets	34,177,000	43,257,000	27,851,000
Property and equipment (net of accumulated depreciation)	84,000	118,000	2,393,000
Intangible assets (net of accumulated amortization)	3,220,000	3,354,000	3,261,000
Operating right-of-use asset (net of accumulated amortization)	26,000	40,000	4,839,000
Other assets	11,000	11,000	182,000
Total assets	37,518,000	46,780,000	38,526,000
Current liabilities:
Accounts payable	39,000	87,000	410,000
Accrued expenses	1,738,000	2,836,000	1,737,000
Current portion of operating lease liability	27,000	28,000	962,000
Deferred revenue			165,000
Common stock warrant liability	563,000	4,929,000	17,000
Total current liabilities	2,367,000	7,880,000	3,291,000
Operating lease liability, net of current portion		12,000	5,055,000
Total liabilities	2,367,000	7,892,000	8,346,000
Contingencies – Note 10
Series D convertible preferred stock- $0.001 par value; 0 shares authorized, 0 shares issued and outstanding at April 30, 2022 and October 31, 2021.
Stockholders’ equity:
Preferred stock, $0.001 par value; 5,000,000 shares authorized, 0 shares issued and outstanding at April 30, 2022 and October 31, 2021.
Common stock - $0.001 par value; 170,000,000 shares authorized, 1,820,480 shares issued and outstanding at April 30, 2022 and October 31, 2021.	2,000	2,000	2,000
Additional paid-in capital	466,554,000	467,486,000	440,916,000
Accumulated deficit	(431,405,000)	(428,600,000)	(410,738,000)
Total stockholders’ equity	35,151,000	38,888,000	30,180,000
Total liabilities and stockholders’ equity	$ 37,518,000	$ 46,780,000	$ 38,526,000

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Apr. 30, 2022	Oct. 31, 2021	Oct. 31, 2020
Preferred stock, par value	$ 0.001	$ 0.001	$ 0.001
Preferred Stock, Shares authorized	5,000,000	5,000,000	5,000,000
Preferred stock, shares issued	0	0	0
Preferred stock, shares outstanding	0	0	0
Preferred stock, liquidation preference value		$ 0	$ 0
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	170,000,000	170,000,000	170,000,000
Common stock, shares issued	1,820,480	1,820,480	975,925
Common stock, shares outstanding	1,820,480	1,820,480	975,925
Series D Convertible Redeemable Preferred Stock [Member]
Temporary equity, par value	$ 0.001	$ 0.001
Temporary equity, shares authorized	0	0
Temporary equity, shares issued	0	0
Temporary equity, shares outstanding	0	0

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 30, 2022	Apr. 30, 2021	Apr. 30, 2022	Apr. 30, 2021	Oct. 31, 2021	Oct. 31, 2020
Income Statement [Abstract]
Revenue	$ 250,000	$ 1,375,000	$ 250,000	$ 2,990,000	$ 3,240,000	$ 253,000
Operating expenses:
Research and development expenses	1,484,000	4,344,000	3,138,000	6,914,000	10,562,000	15,612,000
General and administrative expenses	1,768,000	3,352,000	4,278,000	6,360,000	11,464,000	11,090,000
Total operating expenses	3,252,000	7,696,000	7,416,000	13,274,000	22,026,000	26,702,000
Loss from operations	(3,002,000)	(6,321,000)	(7,166,000)	(10,284,000)	(18,786,000)	(26,449,000)
Other income (expense):
Interest income, net	6,000	2,000	7,000	3,000	5,000	110,000
Net changes in fair value of derivative liabilities	607,000	995,000	4,409,000	968,000	970,000
Loss on shares issued in settlement of warrants						(77,000)
Other expense					(1,000)	(3,000)
Other income (expense)	(1,000)	217,000	(5,000)	229,000
Net loss before income taxes	(2,390,000)	(5,107,000)	(2,755,000)	(9,084,000)	(17,812,000)	(26,419,000)
Income tax expense	50,000		50,000		50,000	50,000
Net loss	(2,440,000)	(5,107,000)	(2,805,000)	(9,084,000)	$ (17,862,000)	$ (26,469,000)
Accretion of discount and redemption feature of convertible preferred stock	(1,025,000)		(1,025,000)
Income available to common stockholders	$ (3,465,000)	$ (5,107,000)	$ (3,830,000)	$ (9,084,000)
Net loss per common share, basic and diluted	$ (1.90)	$ (3.32)	$ (2.10)	$ (6.49)	$ (11.07)	$ (32.09)
Weighted average number of common shares outstanding	1,820,480	1,539,313	1,820,480	1,398,692	1,613,633	762,547

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Oct. 31, 2019	$ 1	$ 423,799	$ (384,269)	$ 39,531
Beginning balance, shares at Oct. 31, 2019	627,525
Stock-based compensation		891		891
Stock-based compensation, shares	110
Tax withholdings paid on equity awards		(1)		(1)
Tax shares sold to pay for tax withholdings on equity awards		1		1
Issuance of shares to employees under ESPP Plan		7		7
Issuance of shares to employees under ESPP Plan, shares	176
ESPP Expense		1		1
Warrant exercises		2		2
Warrant exercises, shares	423
Shares issued in settlement of warrants		77		77
Shares issued in settlement of warrants, shares	37,500
Advaxis public offerings, net of offering costs	$ 1	11,065		11,066
Advaxis public offerings, net of offering costs, shares	156,113
Commitment fee shares issued for equity line		644		644
Commitment fee shares issued for equity line, shares	13,553
Shares issued under equity line		4,430		4,430
Shares issued under equity line, shares	140,525
Net Loss			(26,469)	(26,469)
Ending balance, value at Oct. 31, 2020	$ 2	440,916	(410,738)	30,180
Ending balance, shares at Oct. 31, 2020	975,925
Stock-based compensation		236		236
Warrant exercises		2,586		2,586
Warrant exercises, shares	92,375
Advaxis public offerings, net of offering costs		8,550		8,550
Advaxis public offerings, net of offering costs, shares	383,333
Net Loss			(3,977)	(3,977)
Ending balance, value at Jan. 31, 2021	$ 2	452,288	(414,715)	37,575
Ending balance, shares at Jan. 31, 2021	1,451,633
Beginning balance, value at Oct. 31, 2020	$ 2	440,916	(410,738)	30,180
Beginning balance, shares at Oct. 31, 2020	975,925
Net Loss				(9,084)
Ending balance, value at Apr. 30, 2021	$ 2	467,371	(419,822)	47,551
Ending balance, shares at Apr. 30, 2021	1,820,480
Beginning balance, value at Oct. 31, 2020	$ 2	440,916	(410,738)	30,180
Beginning balance, shares at Oct. 31, 2020	975,925
Stock-based compensation		566		566
Stock-based compensation, shares	69
Stock option exercises
Stock option exercises, shares	4			4
Issuance of shares to employees under ESPP Plan
Issuance of shares to employees under ESPP Plan, shares	12
Warrant exercises		3,771		3,771
Warrant exercises, shares	230,343
Advaxis public offerings, net of offering costs		22,233		22,233
Advaxis public offerings, net of offering costs, shares	614,127
Net Loss			(17,862)	(17,862)
Ending balance, value at Oct. 31, 2021	$ 2	467,486	(428,600)	38,888
Ending balance, shares at Oct. 31, 2021	1,820,480
Beginning balance, value at Jan. 31, 2021	$ 2	452,288	(414,715)	37,575
Beginning balance, shares at Jan. 31, 2021	1,451,633
Stock-based compensation		215		215
Stock-based compensation, shares	69
Stock option exercises
Stock option exercises, shares	4
Warrant exercises		1,185		1,185
Warrant exercises, shares	137,968
Advaxis public offerings, net of offering costs		13,683		13,683
Advaxis public offerings, net of offering costs, shares	230,794
Net Loss			(5,107)	(5,107)
Ending balance, value at Apr. 30, 2021	$ 2	467,371	(419,822)	47,551
Ending balance, shares at Apr. 30, 2021	1,820,480
Beginning balance, value at Oct. 31, 2021	$ 2	467,486	(428,600)	38,888
Beginning balance, shares at Oct. 31, 2021	1,820,480
Stock-based compensation		26		26
Net Loss			(365)	(365)
Ending balance, value at Jan. 31, 2022	$ 2	467,512	(428,965)	38,549
Ending balance, shares at Jan. 31, 2022	1,820,480
Beginning balance, value at Oct. 31, 2021	$ 2	467,486	(428,600)	38,888
Beginning balance, shares at Oct. 31, 2021	1,820,480
Net Loss				(2,805)
Ending balance, value at Apr. 30, 2022	$ 2	466,554	(431,405)	35,151
Ending balance, shares at Apr. 30, 2022	1,820,480
Beginning balance, value at Jan. 31, 2022	$ 2	467,512	(428,965)	38,549
Beginning balance, shares at Jan. 31, 2022	1,820,480
Stock-based compensation		23		23
Net Loss			(2,440)	(2,440)
Ending balance, value at Apr. 30, 2022	$ 2	$ 466,554	$ (431,405)	$ 35,151
Ending balance, shares at Apr. 30, 2022	1,820,480

Condensed Consolidated Statements of Cash Flows - USD ($)	6 Months Ended		12 Months Ended
	Apr. 30, 2022	Apr. 30, 2021	Oct. 31, 2021	Oct. 31, 2020
OPERATING ACTIVITIES
Net loss	$ (2,805,000)	$ (9,084,000)	$ (17,862,000)	$ (26,469,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Share based compensation	49,000	451,000	566,000	891,000
Gain on change in value of warrants	(4,366,000)	(968,000)
Gain on change in value of preferred stock redemption liability	(43,000)
Loss on disposal of property and equipment		1,530,000
Employee stock purchase plan expense				1,000
(Gain) loss on change in value of warrant liability	(4,409,000)	(968,000)	(970,000)
Loss on shares issued in settlement of warrants				77,000
Loss on disposal of property and equipment	(1,530,000)		1,439,000
Loss on write-down of property and equipment				1,060,000
Abandonment of intangible assets	129,000	69,000	94,000	1,725,000
Depreciation expense	34,000	316,000	387,000	897,000
Amortization of deferred offering costs				644,000
Amortization expense of intangible assets	140,000	135,000	273,000	337,000
Amortization of right-of-use asset	14,000	327,000	330,000	744,000
Net gain on write-off of right-of-use asset and lease liability		(116,000)	(116,000)
Change in operating assets and liabilities:
Accounts receivable		(1,375,000)
Prepaid expenses, other current assets and deferred expenses	(449,000)	45,000	1,030,000	1,113,000
Other assets		182,000	171,000	1,000
Accounts payable and accrued expenses	(1,146,000)	1,142,000	776,000	(2,307,000)
Deferred revenue		(165,000)	(165,000)	165,000
Operating lease liabilities	(13,000)	(1,389,000)	(1,392,000)	(819,000)
Net cash used in operating activities	(8,456,000)	(8,900,000)	(15,439,000)	(21,940,000)
INVESTING ACTIVITIES
Proceeds from disposal of property and equipment		214,000	449,000
Cost of intangible assets	(135,000)	(268,000)	(460,000)	(748,000)
Net cash used in investing activities	(135,000)	(54,000)	(11,000)	(748,000)
FINANCING ACTIVITIES
Net proceeds of issuance of common stock and warrants		28,115,000	28,115,000	15,496,000
Warrant exercises		3,771,000	3,771,000
Proceeds from employee stock purchase plan				7,000
Employee tax withholdings paid on equity awards				(1,000)
Net proceeds of issuance of Series D preferred stock	4,312,000
Redemption of Series D preferred stock	(5,250,000)
Tax shares sold to pay for employee tax withholdings on equity awards				1,000
Net cash (used in) provided by financing activities	(938,000)	31,886,000	31,886,000	15,503,000
Net increase in cash and cash equivalents	(9,529,000)	22,932,000	16,436,000	(7,185,000)
Cash and cash equivalents at beginning of year	41,614,000	25,178,000	25,178,000	32,363,000
Cash and cash equivalents at end of year	32,085,000	48,110,000	41,614,000	25,178,000
SUPPLEMENTAL CASH FLOW INFORMATION
Cash paid for taxes	50,000		50,000	50,000
SUPPLEMENTAL DISCLOSURE OF NON-CASH AND FINANCING ACTIVITIES
Shares issued in settlement of warrants				77,000
Commitment fee shares issued for equity line				644,000
Cashless exercise of warrants				2,000
Reassessment of the lease term			$ 43,000
Reclassification of preferred stock redemption liability into equity upon redemption of preferred stock	44,000
Accretion of discount and redemption feature of convertible preferred stock	$ 1,025,000

NATURE OF OPERATIONS

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

NATURE OF OPERATIONS

1. NATURE OF OPERATIONS

Advaxis, Inc. (“Advaxis” or the “Company”) is a clinical-stage biotechnology company focused on the development and commercialization of proprietary Listeria monocytogenes (“Lm”)-based antigen delivery products. The Company is using its Lm platform directed against tumor-specific targets in order to engage the patient’s immune system to destroy tumor cells. Through a license from the University of Pennsylvania, Advaxis has exclusive access to this proprietary formulation of attenuated Lm called Lm Technology^TM. Advaxis’ proprietary approach is designed to deploy a unique mechanism of action that redirects the immune system to attack cancer in three distinct ways:

	●	Alerting and training the immune system by activating multiple pathways in Antigen-Presenting Cells (“APCs”) with the equivalent of multiple adjuvants;
	●	Attacking the tumor by generating a strong, cancer-specific T cell response; and
	●	Breaking down tumor protection through suppression of the protective cells in the tumor microenvironment (“TME”) that shields the tumor from the immune system. This enables the activated T cells to begin working to attack the tumor cells.

Advaxis’ proprietary Lm platform technology has demonstrated clinical activity in several of its programs and has been dosed in over 470 patients across multiple clinical trials and in various tumor types. The Company believes that Lm Technology immunotherapies can complement and address significant unmet needs in the current oncology treatment landscape. Specifically, its product candidates have the potential to work synergistically with other immunotherapies, including checkpoint inhibitors, while having a generally well-tolerated safety profile.

COVID-19

On March 11, 2020, the World Health Organization characterized the outbreak of the novel coronavirus (“COVID-19”) as a global pandemic and recommended containment and mitigation measures. Since then, extraordinary actions have been taken by international, federal, state, and local public health and governmental authorities to contain and combat the outbreak and spread of COVID-19 in regions throughout the world. These actions include travel bans, quarantines, “stay-at-home” orders, and similar mandates for many individuals to substantially restrict daily activities and for many businesses to curtail or cease normal operations. The continued impact of the COVID-19 pandemic cannot be predicted at this time.

Liquidity and Capital Resources

Liquidity and Management’s Plans

Similar to other development stage biotechnology companies, the Company’s products that are being developed have not generated significant revenue. As a result, the Company has suffered recurring losses and requires significant cash resources to execute its business plans. These losses are expected to continue for the foreseeable future.

As of April 30, 2022, the Company had approximately $32.1 million in cash and cash equivalents. Although the Company expects to have sufficient capital to fund its obligations, as they become due, in the ordinary course of business until at least one year from the issuance of these consolidated financial statements, the actual amount of cash that it will need to operate is subject to many factors.

The Company recognizes it will need to raise additional capital in order to continue to execute its business plan in the future. There is no assurance that additional financing will be available when needed or that management will be able to obtain financing on terms acceptable to the Company or whether the Company will become profitable and generate positive operating cash flow. If the Company is unable to raise sufficient additional funds, it will have to further scale back its operations.

1. NATURE OF OPERATIONS AND BASIS OF PRESENTATION

NATURE OF OPERATIONS

	●	Alerting and training the immune system by activating multiple pathways in Antigen-Presenting Cells (“APCs”) with the equivalent of multiple adjuvants;

	●	Attacking the tumor by generating a strong, cancer-specific T cell response; and

	●	Breaking down tumor protection through suppression of the protective cells in the tumor microenvironment (“TME”) that shields the tumor from the immune system. This enables the activated T cells to begin working to attack the tumor cells.

Termination of Merger Agreement; Strategic Considerations

On July 4, 2021, the Company entered into a Merger Agreement (the “Merger Agreement”), subject to shareholder approval, with Biosight Ltd. (“Biosight”) and Advaxis Ltd. (“Merger Sub”), a direct, wholly-owned subsidiary of Advaxis. Under the terms of the agreement, Biosight was to merge with and into Merger Sub, with Biosight continuing as the surviving company and a wholly-owned subsidiary of Advaxis (the “Merger”). Immediately after the merger, Advaxis stockholders as of immediately prior to the merger were expected to own approximately 25% of the outstanding shares of the combined company and former Biosight shareholders were expected to own approximately 75% of the outstanding shares of the combined company.

On December 30, 2021, the Company terminated the Merger Agreement, as the Company was unable to obtain shareholder approval to complete the transaction. As announced in December 2021, the Company plans to continue to explore additional options to maximize stockholder value.

Liquidity and Management’s Plans

As of October 31, 2021, the Company had approximately $41.6 million in cash and cash equivalents. Although the Company expects to have sufficient capital to fund its obligations, as they become due, in the ordinary course of business until at least one year from the issuance of these consolidated financial statements, the actual amount of cash that it will need to operate is subject to many factors. Over the past year, the Company has taken steps to obtain additional financing, including conducting sales of its common stock through its at-the-market (“ATM”) program through A.G.P./Alliance Global Partners, the completion of a public offering in November 2020 and the completion of a registered direct offering and concurrent private placement with two healthcare-focused, institutional investors in April 2021, as further described below. The Company also received aggregate proceeds of approximately $3.8 million during the year ended October 31, 2021 upon the exercise of outstanding warrants, which were payable upon exercise.

In April 2021, the Company entered into definitive agreements with two healthcare-focused, institutional investors for the purchase of (i) 219,718 shares of common stock, (ii) 95,899 pre-funded warrants to purchase 95,899 shares of common stock and (iii) registered common share purchase warrants to purchase 140,552 shares of common stock (“Accompanying Warrants”) in a registered direct offering (the “April 2021 Registered Direct Offering”). The Company also issued to the investors, in a concurrent private placement (the “April 2021 Private Placement” and together with the April 2021 Registered Direct Offering, the “April 2021 Offering”), unregistered common share purchase warrants to purchase 175,065 shares of the Company’s common stock (the “Private Placement Warrants”). The Company received gross proceeds of approximately $20 million, before deducting the fees and expenses payable by the Company in connection with the April 2021 Offering.

On November 27, 2020, the Company completed an underwritten public offering of 333,333 shares of common stock and common stock warrants to purchase up to 166,667 shares of common stock (the “November 2020 Offering”). On November 24, 2020, the underwriters notified the Company that they had exercised their option to purchase an additional 50,000 shares of common stock and 25,000 warrants in full. The Company received gross proceeds of approximately $9.2 million, before deducting the fees and expenses payable by the Company in connection with the November 2020 Offering.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION

Basis of Presentation/Estimates

The accompanying unaudited interim condensed consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”) with respect to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements and the accompanying unaudited interim condensed consolidated balance sheet as of April 30, 2022 has been derived from the Company’s October 31, 2021 audited financial statements. In the opinion of management, the unaudited interim condensed consolidated financial statements furnished include all adjustments (consisting of normal recurring accruals) necessary for a fair statement of the results for the interim periods presented.

Operating results for interim periods are not necessarily indicative of the results to be expected for the full year. The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses, and the related disclosures at the date of the financial statements and during the reporting period. Significant estimates include the timelines associated with revenue recognition on upfront payments received, fair value and recoverability of the carrying value of property and equipment and intangible assets, fair value of warrant liability, grant date fair value of options, deferred tax assets and any related valuation allowance and related disclosure of contingent assets and liabilities. On an on-going basis, the Company evaluates its estimates, based on historical experience and on various other assumptions that it believes to be reasonable under the circumstances. Actual results could materially differ from these estimates.

These unaudited interim condensed consolidated financial statements should be read in conjunction with the financial statements of the Company as of and for the fiscal year ended October 31, 2021 and notes thereto included elsewhere in this document.

Principles of Consolidation

The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. All significant intercompany accounts and transactions have been eliminated.

Restricted Cash

On January 31, 2022, the Company transferred $5,250,000 into an escrow fund to fund a potential Series D preferred stock redemption. On April 6, 2022, the Series D convertible preferred stock was redeemed utilizing the entire amount held in the escrow fund.

Convertible Preferred Stock

Preferred shares subject to mandatory redemption are classified as liability instruments and are measured at fair value. The Company classifies conditionally redeemable preferred shares, which includes preferred shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control, as temporary equity (“mezzanine”) until such time as the conditions are removed or lapse.

Derivative Financial Instruments

The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. The Company evaluates all of its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For share-based derivative financial instruments, the Company used the Monte Carlo simulation model, the Black Scholes model and a binomial model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the consolidated balance sheet as current or non-current based on whether or not net-cash settlement of the instrument could be required within 12 months after the balance sheet date.

Net Income (Loss) per Share

Basic net income or loss per common share is computed by dividing net income or loss available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share give effect to dilutive options, warrants, restricted stock units and other potential common stock outstanding during the period. In the case of a net loss, the impact of the potential common stock resulting from warrants, outstanding stock options and convertible debt are not included in the computation of diluted loss per share, as the effect would be anti-dilutive. In the case of net income, the impact of the potential common stock resulting from these instruments that have intrinsic value are included in the diluted earnings per share. The table below sets forth the number of potential shares of common stock that have been excluded from diluted net loss per share:

	2022		2021
	As of April 30,
	2022		2021
Warrants		377,818		377,818
Stock options		11,101		12,892
Total		388,919		390,710

Recent Accounting Standards

In December 2019, the FASB issued ASU 2019-12, Simplification of Income Taxes (Topic 740) Income Taxes (“ASU 2019-12”). ASU 2019-12 simplifies the accounting for income taxes by removing certain exceptions to the general principles in Topic 740. The amendments also improve consistent application of and simplify U.S. GAAP for other areas of Topic 740 by clarifying and amending existing guidance. ASU 2019-12 is effective for public companies for annual periods beginning after December 15, 2020, including interim periods within those fiscal years. The Company adopted this standard effective November 1, 2021 and it is not material to the financial results of the Company.

In August 2020, the FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which simplifies the accounting for certain convertible instruments, amends guidance on derivative scope exceptions for contracts in an entity’s own equity, and modifies the guidance on diluted earnings per share (“EPS”) calculations as a result of these changes. The standard will be effective for the Company for fiscal years beginning after December 15, 2023 and can be applied on either a fully retrospective or modified retrospective basis. Early adoption is permitted for fiscal years beginning after December 15, 2020. The Company adopted this standard effective November 1, 2021 and it is not material to the financial results of the Company.

Management does not believe that any recently issued, but not yet effective accounting pronouncements, if adopted, would have a material impact on the accompanying condensed consolidated financial statements.

Reverse Stock Split

On March 31, 2022, the Company’s stockholders voted to approve an amendment to allow the Company to execute a reverse stock split of common stock within a range of 1 for 20 to 1 for 80, without reducing the authorized number of shares of the common stock, at the discretion of the Board of Directors. On June 3, 2022, the Board of Directors approved a 1 for 80 reverse stock split, which became effective on June 6, 2022. All references in this Report to number of shares, price per share and weighted average number of shares of common stock outstanding prior to this reverse stock split have been adjusted to reflect the reverse stock split on a retroactive basis, unless otherwise noted.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Estimates are used when accounting for such items as the fair value and recoverability of the carrying value of property and equipment and intangible assets (patents and licenses), determining the Incremental Borrowing Rate (“IBR”) for calculating Right-Of-Use (“ROU”) assets and lease liabilities, deferred expenses, deferred revenue, the fair value of options, warrants and related disclosure of contingent assets and liabilities. The Company bases its estimates on historical experience and on various other assumptions that it believes are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. On an ongoing basis, the Company reviews its estimates to ensure that they appropriately reflect changes in the business or as new information becomes available. Actual results may differ from these estimates.

Principles of Consolidation

The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. All significant intercompany accounts and transactions have been eliminated.

Revenue Recognition

Under ASC 606, an entity recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration which the entity expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that an entity determines are within the scope of ASC 606, the entity performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are performance obligations and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.

The Company enters into licensing agreements that are within the scope of ASC 606, under which it may exclusively license rights to research, develop, manufacture and commercialize its product candidates to third parties. The terms of these arrangements typically include payment to the Company of one or more of the following: non-refundable, upfront license fees; reimbursement of certain costs; customer option exercise fees; development, regulatory and commercial milestone payments; and royalties on net sales of licensed products.

In determining the appropriate amount of revenue to be recognized as it fulfills its obligations under its agreements, the Company performs the following steps: (i) identification of the promised goods or services in the contract; (ii) determination of whether the promised goods or services are performance obligations including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. As part of the accounting for these arrangements, the Company must use significant judgment to determine: (a) the number of performance obligations based on the determination under step (ii) above; (b) the transaction price under step (iii) above; and (c) the stand-alone selling price for each performance obligation identified in the contract for the allocation of transaction price in step (iv) above. The Company uses judgment to determine whether milestones or other variable consideration, except for royalties, should be included in the transaction price as described further below. The transaction price is allocated to each performance obligation on a relative stand-alone selling price basis, for which the Company recognizes revenue as or when the performance obligations under the contract are satisfied.

Amounts received prior to revenue recognition are recorded as deferred revenue. Amounts expected to be recognized as revenue within the 12 months following the balance sheet date are classified as current portion of deferred revenue in the accompanying consolidated balance sheets. Amounts not expected to be recognized as revenue within the 12 months following the balance sheet date are classified as deferred revenue, net of current portion.

Exclusive Licenses. If the license to the Company’s intellectual property is determined to be distinct from the other performance obligations identified in the arrangement, the Company recognizes revenue from non-refundable, upfront fees allocated to the license when the license is transferred to the customer and the customer is able to use and benefit from the license. In assessing whether a performance obligation is distinct from the other performance obligations, the Company considers factors such as the research, development, manufacturing and commercialization capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. In addition, the Company considers whether the collaboration partner can benefit from a performance obligation for its intended purpose without the receipt of the remaining performance obligation, whether the value of the performance obligation is dependent on the unsatisfied performance obligation, whether there are other vendors that could provide the remaining performance obligation, and whether it is separately identifiable from the remaining performance obligation. For licenses that are combined with other performance obligation, the Company utilizes judgment to assess the nature of the combined performance obligation to determine whether the combined performance obligation is satisfied over time or at a point in time and, if over time, the appropriate method of measuring progress for purposes of recognizing revenue. The Company evaluates the measure of progress each reporting period and, if necessary, adjusts the measure of performance and related revenue recognition. The measure of progress, and thereby periods over which revenue should be recognized, are subject to estimates by management and may change over the course of the research and development and licensing agreement. Such a change could have a material impact on the amount of revenue the Company records in future periods.

Milestone Payments. At the inception of each arrangement that includes research or development milestone payments, the Company evaluates whether the milestones are considered probable of being achieved and estimates the amount to be included in the transaction price using the most likely amount method. If it is probable that a significant revenue reversal would not occur, the associated milestone value is included in the transaction price. An output method is generally used to measure progress toward complete satisfaction of a milestone. Milestone payments that are not within the control of the Company or the licensee, such as regulatory approvals, are not considered probable of being achieved until those approvals are received. The Company evaluates factors such as the scientific, clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining whether it is probable that a significant revenue reversal would not occur. At the end of each subsequent reporting period, the Company re-evaluates the probability of achievement of all milestones subject to constraint and, if necessary, adjusts its estimate of the overall transaction price. Any such adjustments are recorded on a cumulative catch-up basis, which would affect revenue and earnings in the period of adjustment.

Collaborative Arrangements

The Company analyzes its collaboration arrangements to assess whether such arrangements involve joint operating activities performed by parties that are both active participants in the activities and exposed to significant risks and rewards dependent on the commercial success of such activities and therefore within the scope of ASC Topic 808, Collaborative Arrangements (ASC 808). This assessment is performed throughout the life of the arrangement based on changes in the responsibilities of all parties in the arrangement. For collaboration arrangements within the scope of ASC 808 that contain multiple elements, the Company first determines which elements of the collaboration are deemed to be within the scope of ASC 808 and which elements of the collaboration are more reflective of a vendor-customer relationship and therefore within the scope of ASC 606. For elements of collaboration arrangements that are accounted for pursuant to ASC 808, an appropriate recognition method is determined and applied consistently, generally by analogy to ASC 606. Amounts that are owed to collaboration partners are recognized as an offset to collaboration revenue as such amounts are incurred by the collaboration partner. For those elements of the arrangement that are accounted for pursuant to ASC 606, the Company applies the five-step model described above under ASC 606.

Cash and Cash Equivalents

The Company considers all highly liquid investments with an original maturity of three months or less from the date of purchase to be cash equivalents. As of October 31, 2021 and 2020, the Company had cash equivalents of approximately $17.2 million and $17.1 million, respectively.

Concentration of Credit Risk

The Company maintains its cash in bank deposit accounts (checking) that at times exceed federally insured limits. Approximately $41.6 million is subject to credit risk at October 31, 2021. The Company has not experienced any losses in such accounts.

Deferred Expenses

Deferred expenses consist of advanced payments made on research and development projects. Expense is recognized in the consolidated statement of operations as the research and development activity is performed.

Property and Equipment

Property and equipment are stated at cost. Additions and improvements that extend the lives of the assets are capitalized, while expenditures for repairs and maintenance are expensed as incurred. Leasehold improvements are amortized on a straight-line basis over the shorter of the asset’s estimated useful life or the remaining lease term. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets ranging from three to ten years.

When depreciable assets are retired or sold the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in operations.

Intangible Assets

Intangible assets are recorded at cost and include patents and patent application costs, licenses and software. Intangible assets are amortized on a straight-line basis over their estimated useful lives ranging from three to 20 years. Patent application costs are written-off if the application is rejected, withdrawn or abandoned.

Impairment of Long-Lived Assets

The Company periodically assesses the carrying value of intangible and other long-lived assets, and whenever events or changes in circumstances indicate that the carrying amount of an asset might not be recoverable. The assets are considered to be impaired if the Company determines that the carrying value may not be recoverable based upon its assessment, which includes consideration of the following events or changes in circumstances:

	●	the asset’s ability to continue to generate income from operations and positive cash flow in future periods;
	●	loss of legal ownership or title to the asset(s);
	●	significant changes in the Company’s strategic business objectives and utilization of the asset(s); and
	●	the impact of significant negative industry or economic trends.

If the assets are considered to be impaired, the impairment recognized is the amount by which the carrying value of the assets exceeds the fair value of the assets. Fair value is determined by the application of discounted cash flow models to project cash flows from the assets. In addition, the Company bases estimates of the useful lives and related amortization or depreciation expense on its subjective estimate of the period the assets will generate revenue or otherwise be used by it. Assets to be disposed of are reported at the lower of the carrying amount or fair value, less selling costs. The Company also periodically reviews the lives assigned to long-lived assets to ensure that the initial estimates do not exceed any revised estimated periods from which the Company expects to realize cash flows from its assets.

Leases

At the inception of an arrangement, the Company determines whether an arrangement is or contains a lease based on the facts and circumstances present in the arrangement. An arrangement is or contains a lease if the arrangement conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Most leases with a term greater than one year are recognized on the consolidated balance sheet as operating lease right-of-use assets and current and long-term operating lease liabilities, as applicable. The Company has elected not to recognize on the consolidated balance sheet leases with terms of 12 months or less. The Company typically only includes the initial lease term in its assessment of a lease arrangement. Options to extend a lease are not included in the Company’s assessment unless there is reasonable certainty that the Company will renew.

Operating lease liabilities and their corresponding right-of-use assets are recorded based on the present value of lease payments over the expected remaining lease term. Certain adjustments to the right-of-use asset may be required for items such as prepaid or accrued rent. The interest rate implicit in the Company’s leases is typically not readily determinable. As a result, the Company utilizes its incremental borrowing rate, which reflects the fixed rate at which the Company could borrow on a collateralized basis the amount of the lease payments in the same currency, for a similar term, in a similar economic environment.

Net Income (Loss) per Share

Basic net income or loss per common share is computed by dividing net income or loss available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share give effect to dilutive options, warrants, restricted stock units and other potential common stock outstanding during the period. In the case of a net loss, the impact of the potential common stock resulting from warrants, outstanding stock options and convertible debt are not included in the computation of diluted loss per share, as the effect would be anti-dilutive. In the case of net income, the impact of the potential common stock resulting from these instruments that have intrinsic value are included in the diluted earnings per share. The table sets forth the number of potential shares of common stock that have been excluded from diluted net loss per share (as of October 31, 2020, 327,338 warrants are included in the basic earnings per share computation because the exercise price is $0):

	As of October 31,
	2021		2020
Warrants		377,818		4,978
Stock options		11,174		12,647
Restricted stock units		-		69
Total		388,992		17,694

Research and Development Expenses

Research and development costs are expensed as incurred and include but are not limited to clinical trial and related manufacturing costs, payroll and personnel expenses, lab expenses, and related overhead costs.

Stock Based Compensation

The Company has an equity plan which allows for the granting of stock options to its employees, directors and consultants for a fixed number of shares with an exercise price equal to the fair value of the shares at date of grant. The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. The fair value of the award is measured on the grant date and is then recognized over the requisite service period, usually the vesting period, in both research and development expenses and general and administrative expenses on the consolidated statement of operations, depending on the nature of the services provided by the employees or consultants.

The process of estimating the fair value of stock-based compensation awards and recognizing stock-based compensation cost over their requisite service period involves significant assumptions and judgments. The Company estimates the fair value of stock option awards on the date of grant using the Black Scholes Model for the remaining awards, which requires that the Company makes certain assumptions regarding: (i) the expected volatility in the market price of its common stock; (ii) dividend yield; (iii) risk-free interest rates; and (iv) the period of time employees are expected to hold the award prior to exercise (referred to as the expected holding period). As a result, if the Company revises its assumptions and estimates, stock-based compensation expense could change materially for future grants.

The Company accounts for stock-based compensation using fair value recognition and records forfeitures as they occur. As such, the Company recognizes stock-based compensation cost only for those stock-based awards that vest over their requisite service period, based on the vesting provisions of the individual grants.

Fair Value of Financial Instruments

The carrying value of financial instruments, including cash and cash equivalents and accounts payable, approximated fair value as of the balance sheet date presented, due to their short maturities.

Derivative Financial Instruments

The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. The Company evaluates all of its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company used the Monte Carlo simulation model and the Black Scholes model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the consolidated balance sheet as current or non-current based on whether or not net-cash settlement of the instrument could be required within 12 months of the balance sheet date.

Sequencing Policy

The Company adopted a sequencing policy under ASC 815-40-35, if reclassification of contracts from equity to liabilities is necessary pursuant to ASC 815 due to the Company’s inability to demonstrate it has sufficient authorized shares. This was due to the Company committing more shares than authorized. Certain instruments are classified as liabilities, after allocating available authorized shares on the basis of the most recent grant date of potentially dilutive instruments. Pursuant to ASC 815, issuances of securities granted as compensation in a share-based payment arrangement are not subject to the sequencing policy.

Income Taxes

The Company uses the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. 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 operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized.

Recent Accounting Standards

In December 2019, the FASB issued ASU 2019-12, Simplification of Income Taxes (Topic 740) Income Taxes (“ASU 2019-12”). ASU 2019-12 simplifies the accounting for income taxes by removing certain exceptions to the general principles in Topic 740. The amendments also improve consistent application of and simplify U.S. GAAP for other areas of Topic 740 by clarifying and amending existing guidance. ASU 2019-12 is effective for public companies for annual periods beginning after December 15, 2020, including interim periods within those fiscal years. The standard will apply as a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is adopted and is not material to the financial results of the Company.

In August 2020, the FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which simplifies the accounting for certain convertible instruments, amends guidance on derivative scope exceptions for contracts in an entity’s own equity, and modifies the guidance on diluted earnings per share (“EPS”) calculations as a result of these changes. The standard will be effective for the Company for fiscal years beginning after December 15, 2023 and can be applied on either a fully retrospective or modified retrospective basis. Early adoption is permitted for fiscal years beginning after December 15, 2020. We are currently evaluating the impact of this standard on our consolidated financial statements.

Management does not believe that any recently issued, but not yet effective accounting pronouncements, if adopted, would have a material impact on the accompanying consolidated financial statements.

REVERSE STOCK SPLIT

12 Months Ended

Oct. 31, 2021

Reverse Stock Split

REVERSE STOCK SPLIT

3. REVERSE STOCK SPLIT

PROPERTY AND EQUIPMENT

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

3. PROPERTY AND EQUIPMENT

Property and equipment, net consisted of the following (in thousands):

SCHEDULE OF PROPERTY AND EQUIPMENT

	April 30, 2022			October 31, 2021
Laboratory equipment	$	179		$	179
Computer equipment		241			241
Total property and equipment		420			420
Accumulated depreciation and amortization		(336	)		(302	)
Net property and equipment	$	84		$	118

Depreciation expense for the three months ended April 30, 2022 and 2021 was approximately $16,000 and $124,000, respectively. Depreciation expense for the six months ended April 30, 2022 and 2021 was approximately $34,000 and $316,000, respectively. During the six months ended April 30, 2021, the Company incurred a loss on disposal of equipment of approximately $1,530,000, $968,000 of which is reflected in the research and development expenses and $562,000 of which is reflected in the general and administrative expenses in the condensed consolidated statement of operations.

4. PROPERTY AND EQUIPMENT

Property and equipment consist of the following (in thousands):

SCHEDULE OF PROPERTY AND EQUIPMENT

	2021			2020
	October 31,
	2021			2020
Leasehold improvements	$	-		$	2,335
Laboratory equipment		179			1,218
Furniture and fixtures		-			744
Computer equipment		241			409
Construction in progress		-			19
Total property and equipment		420			4,725
Accumulated depreciation and amortization		(302	)		(2,332	)
Net property and equipment	$	118		$	2,393

Depreciation expense for the years ended October 31, 2021 and 2020 was approximately $0.4 million and $0.9 million, respectively. During the year ended October 31, 2021, the Company incurred a loss on disposal of equipment of approximately $1.4 million, $0.9 million of which is reflected in the research and development expenses and $0.5 million of which is reflected in the general and administrative expenses in the consolidated statement of operations.

Management has reviewed its property and equipment for impairment whenever events and circumstances indicate that the carrying value of an asset might not be recoverable. During the years ended October 31, 2021 and 2020, the Company recorded impairment losses on idle laboratory equipment of $0 and $1.1 million, respectively, that was charged to research and development expenses in the consolidated statement of operations. Fair value for the idle assets was determined by a quoted purchase price for the assets.

INTANGIBLE ASSETS

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS

4. INTANGIBLE ASSETS

Intangible assets, net consisted of the following (in thousands):

SUMMARY OF INTANGIBLE ASSETS

	April 30, 2022			October 31, 2021

Patents	$	4,812		$	4,836
Licenses		777			777
Software		98			98
Total intangibles		5,687			5,711
Accumulated amortization		(2,467	)		(2,357	)
Intangible assets	$	3,220		$	3,354

The expiration dates of the existing patents range from 2021 to 2039 but the expiration dates can be extended based on market approval if granted and/or based on existing laws and regulations. Capitalized costs associated with patent applications that are abandoned without future value are charged to expense when the determination is made not to further pursue the application. Patent applications having a net book value of approximately $26,000 and $69,000 were abandoned and were charged to general and administrative expenses in the condensed consolidated statement of operations for the three months ended April 30, 2022 and 2021, respectively. Patent applications having a net book value of approximately $129,000 and $69,000 were abandoned and were charged to general and administrative expenses in the condensed consolidated statement of operations for the six months ended April 30, 2022 and 2021, respectively. Amortization expense for intangible assets that was charged to general and administrative expense in the condensed consolidated statement of operations aggregated approximately $70,000 and $68,000 for the three months ended April 30, 2022 and 2021, respectively. Amortization expense for intangible assets that was charged to general and administrative expense in the condensed consolidated statement of operations aggregated approximately $140,000 and $135,000 for the six months ended April 30, 2022 and 2021, respectively.

Management has reviewed its long-lived assets for impairment whenever events and circumstances indicate that the carrying value of an asset might not be recoverable. Net assets are recorded on the balance sheet for patents and licenses related to axalimogene filolisbac (AXAL), ADXS-HOT, ADXS-PSA and other products that are in development. However, if a competitor were to gain FDA approval for a similar treatment before the Company or if future clinical trials fail to meet the targeted endpoints, the Company will likely record an impairment related to these assets. In addition, if an application is rejected or fails to be issued, the Company would record an impairment of its estimated book value. Lastly, if the Company is unable to raise enough capital to continue funding its studies and developing its intellectual property, the Company would likely record an impairment to these assets.

As of April 30, 2022, the estimated amortization expense by fiscal year based on the current carrying value of intangible assets is as follows (in thousands):

	Fiscal year ending October 31,

2022 (Remaining)	$	139
2023		278
2024		278
2025		278
2026		278
Thereafter		1,969
Total	$	3,220

5. INTANGIBLE ASSETS

Intangible assets consist of the following (in thousands):

SUMMARY OF INTANGIBLE ASSETS

	2021			2020
	October 31,
	2021			2020
Patents	$	4,836		$	4,479
License		777			777
Software		98			117
Total intangibles		5,711			5,373
Accumulated amortization		(2,357	)		(2,112	)
Net intangible assets	$	3,354		$	3,261

The expirations of the existing patents range from 2021 to 2039 but the expirations can be extended based on market approval if granted and/or based on existing laws and regulations. Capitalized costs associated with patent applications that are abandoned without future value are charged to expense when the determination is made not to pursue the application. Patent applications having a net book value of approximately $0.1 million and $1.7 million were abandoned and were charged to general and administrative expenses in the consolidated statement of operations for the years ended October 31, 2021 and 2020, respectively. Intangible asset amortization expense that was charged to general and administrative expense in the consolidated statement of operations was approximately $0.3 million for each of the years ended October 31, 2021 and 2020, respectively.

Management has reviewed its intangible assets for impairment whenever events and circumstances indicate that the carrying value of an asset might not be recoverable. Net assets are recorded on the consolidated balance sheet for patents and licenses related to axalimogene filolisbac (AXAL), ADXS-HOT, ADXS-PSA and other products that are in development or out-licensed. However, if a competitor were to gain FDA approval for a treatment before the Company or if future clinical trials fail to meet the targeted endpoints, the Company would likely record an impairment related to these assets. In addition, if an application is rejected or fails to be issued, the Company would record an impairment of its estimated book value. Lastly, if the Company is unable to raise enough capital to continue funding our studies and developing its intellectual property, the Company would likely record an impairment to certain of these assets.

At October 31, 2021, the estimated amortization expense by fiscal year based on the current carrying value of intangible assets is as follows (in thousands):

		1

2022 (Remaining)		-
2022	$	277
2023		277
2024		277
2025		277
2026		277
Thereafter		1,969
Total	$	3,354

ACCRUED EXPENSES

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Payables and Accruals [Abstract]

ACCRUED EXPENSES

5. ACCRUED EXPENSES:

The following table summarizes accrued expenses included in the condensed consolidated balance sheets (in thousands):

SUMMARY OF ACCRUED EXPENSES

	April 30, 2022		October 31, 2021

Salaries and other compensation	$	74	$	55
Vendors		1,028		1,968
Professional fees		436		613
Other		200		200
Total accrued expenses	$	1,738	$	2,836

6. ACCRUED EXPENSES:

The following table represents the major components of accrued expenses (in thousands):

SUMMARY OF ACCRUED EXPENSES

	2021		2020
	October 31,
	2021		2020
Salaries and other compensation	$	55	$	737
Vendors		2,168		671
Vendors		1,968
Other		200
Professional fees		613		329
Total accrued expenses	$	2,836	$	1,737

STOCKHOLDERS’ EQUITY

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Equity [Abstract]

STOCKHOLDERS’ EQUITY

10. STOCKHOLDERS’ EQUITY

A summary of the changes in stockholders’ equity for the six months ended April 30, 2022 and 2021 is presented below (in thousands, except share data):

SUMMARY OF STOCKHOLDERS EQUITY



	Preferred Stock				Common Stock				Additional Paid-In		Accumulated			Total Shareholders’
	Shares		Amount		Shares		Amount		Capital		Deficit			Equity
Balance at November 1, 2020		-	$	-		975,925	$	2	$	440,916	$	(410,738	)	$	30,180
Stock-based compensation		-		-		-		-		236		-			236
Advaxis public offerings, net of offering costs		-		-		383,333		-		8,550		-			8,550
Warrant exercises		-		-		92,375		-		2,586		-			2,586
Net loss		-		-		-		-		-		(3,977	)		(3,977	)
Balance at January 31, 2021		-	$	-		1,451,633	$	2	$	452,288	$	(414,715	)	$	37,575
Stock-based compensation		-		-		69		-		215		-			215
Stock option exercises		-		-		4		-		-		-			-
Advaxis public offerings, net of offering costs		-		-		230,794		-		13,683		-			13,683
Warrant exercises		-		-		137,968		-		1,185		-			1,185
Issuance of shares to employees under ESPP Plan		-		-		12		-		-		-			-
Net loss		-		-		-		-		-		(5,107	)		(5,107	)
Balance at April 30, 2021		-	$	-		1,820,480	$	2	$	467,371	$	(419,822	)	$	47,551

	Preferred Stock				Common Stock				Additional Paid-In			Accumulated			Total Shareholders’
	Shares		Amount		Shares		Amount		Capital			Deficit			Equity
Balance at November 1, 2021		-	$	-		1,820,480	$	2	$	467,486		$	(428,600	)	$	38,888

Stock-based compensation		-		-		-		-		26			-			26
Net loss		-		-		-		-		-			(365	)		(365	)
Balance at January 31, 2022		-	$	-		1,820,480	$	2	$	467,512		$	(428,965	)	$	38,549
Stock-based compensation		-		-		-		-		23			-			23
Accretion of discount and redemption feature of convertible preferred stock		-		-		-		-		(1,025	)		-			(1,025	)
Convertible preferred stock redemption		-		-		-		-		44			-			44
Net loss		-		-		-		-		-			(2,440	)		(2,440	)
Balance at April 30, 2022		-	$	-		1,820,480	$	2	$	466,554		$	(431,405	)	$	35,151

7. STOCKHOLDERS’ EQUITY

Lincoln Park Purchase Agreement

On July 30, 2020, the Company entered into a Purchase Agreement (the “Purchase Agreement”) and a Registration Rights Agreement (the “Registration Rights Agreement”) with Lincoln Park Capital Fund, LLC (“Lincoln Park”). Over the 36-month term of the Purchase Agreement, the Company has the right, but not the obligation, from time to time, to sell to Lincoln Park up to an aggregate amount of $20,000,000 of shares of common stock, in its sole discretion and subject to certain conditions, including that the closing price of its common stock is not below $8.00 per share, to direct Lincoln Park to purchase up to 12,500 shares (the “Regular Purchase Share Limit”) of its Common Stock (each such purchase, a “Regular Purchase”). Lincoln Park’s maximum obligation under any single Regular Purchase will not exceed $1,000,000, unless the parties mutually agree to increase the maximum amount of such Regular Purchase. The purchase price for shares of Common Stock to be purchased by Lincoln Park under a Regular Purchase will be the equal to the lower of (in each case, subject to the adjustments described in the Purchase Agreement): (i) the lowest sale price for the Company’s common stock on the applicable purchase date, and (ii) the arithmetic average of the three lowest sale prices for the Company’s common stock during the ten trading days prior to the purchase date.

As consideration for entering into the Purchase Agreement, the Company issued 13,553 shares of common stock to Lincoln Park as a commitment fee. The shares were valued at approximately $0.6 million and were recorded as deferred offering expenses in the consolidated balance sheet. The deferred charges were charged against paid-in capital upon future proceeds from the sale of common stock under the Lincoln Park Purchase Agreement.

From August 2020 to October 2020, Lincoln Park purchased 140,525 shares of common stock for gross proceeds of approximately $5.1 million. Approximately $50,000 of legal fees were netted against the gross proceeds.

Public Offerings

In April 2021, the Company entered into a securities purchase agreement (the “Purchase Agreement”) with certain investors. The Purchase Agreement provided for the sale and issuance by the Company of an aggregate of 219,718 shares (the “Shares”) of the Company’s common stock, $0.001 par value (the “Common Stock”), at an offering price of $63.37 per Share and 95,899 pre-funded warrants to certain purchasers whose purchase of additional Shares would otherwise result in the purchaser, together with its affiliates and certain related parties, beneficially owning more than 9.99% of the Company’s outstanding Common Stock immediately following the consummation of the offering (the “Pre-Funded Warrants”). The Shares and Pre-Funded Warrants were sold together with warrants to purchase up to 140,552 shares of Common Stock (the “Accompanying Warrants” and together with the Shares and the Pre-Funded Warrants, the “Securities”). The Pre-Funded Warrants were sold for a purchase price of $63.29 per share and have an exercise price of $0.001 per share. The Pre-Funded Warrants were immediately exercisable and may be exercised at any time until all of the Pre-Funded Warrants are exercised in full. Each Accompanying Warrant has an exercise price per share of $56.00, became exercisable immediately and will expire on the fifth anniversary of the original issuance date.

The Purchase Agreement also provided for a concurrent private placement (the “Private Placement”) of 175,065 warrants to purchase the Company’s Common Stock (the “Private Placement Warrants”) with the purchasers in the Registered Offering. The Private Placement Warrants will be exercisable for an aggregate of 175,065 shares of Common Stock at any time on or after such date, if ever, that is 14 days after the Company files an amendment (the “Authorized Shares Amendment”) to the Company’s Amended and Restated Certificate of Incorporation to increase the number of authorized shares of Common Stock, $0.001 par value per share from 170,000,000 shares to 300,000,000 shares with the Delaware Secretary of State and on or prior to the date that is five years after such date. The Private Placement Warrants have an exercise price of $56.00 per share.

In November 2020, the Company closed on a public offering of 383,333 shares of its common stock at a public offering price of $24.00 per share, for gross proceeds of approximately $9.2 million, which gives effect to the exercise of the underwriter’s option in full. In addition, the Company also undertook a concurrent private placement of warrants to purchase up to 191,667 shares of common stock. The warrants have an exercise price per share of $28.00, are exercisable immediately and will expire five years from the date of issuance. The warrants also provide that if there is no effective registration statement registering, or no current prospectus available for, the issuance or resale of the warrant shares, the warrants may be exercised via a cashless exercise. After deducting the underwriting discounts and commissions and other offering expenses, the net proceeds from the offering were approximately $8.5 million.

In May 2020, the Company entered into a sales agreement related to an ATM equity offering program pursuant to which the Company may sell, from time to time, common stock with an aggregate offering price of up to $40 million through A.G.P./Alliance Global Partners, as sales agent. From May 2020 to October 2020, the Company sold 31,113 shares of its common stock under the ATM program for $1.583 million, or an average of $51.20 per share, and received net proceeds of $1.531 million, net of commissions of $52,000. In March 2021, the Company sold 10,825 shares of its common stock under the ATM program for $762,000, or an average of $68.80 per share, and received net proceeds of $737,000, net of commissions of $25,000.

In January 2020, the Company closed on a public offering of 125,000 shares of its common stock at a public offering price of $84.00, for gross proceeds of $10.5 million. In addition, the Company also undertook a concurrent private placement of warrants to purchase up to 62,500 shares of common stock. The warrants have an exercise price per share of $100.00, are exercisable during the period beginning on the six-month anniversary of the date of its issuance (the “Initial Exercise Date”) and will expire on the fifth anniversary of the Initial Exercise Date. The warrants contain a change of control provision whereby if the change of control is within the Company’s control, the warrants could be settled in cash based on the Black-Scholes value of the warrants at the option of the warrant holder. The warrants also provide that if there is no effective registration statement registering, or no current prospectus available for, the issuance or resale of the warrant shares, the warrants may be exercised via a cashless exercise. After deducting the underwriting discounts and commissions and other offering expenses, the net proceeds from the offering were approximately $9.6 million.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-URI https://asc.fasb.org/topic&trid=2208762

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 13
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 14
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496171-112644

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 14
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496171-112644

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI https://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 18
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496189-112644

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (g)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 18
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496189-112644

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (h)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 14
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496171-112644

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 18
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496189-112644

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 16
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496180-112644

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (i)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 40
-Section 50
-Paragraph 6
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126731327&loc=SL126733271-114008

+ Details

COMMON STOCK PURCHASE WARRANTS AND WARRANT LIABILITY

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Common Stock Purchase Warrants And Warrant Liability

COMMON STOCK PURCHASE WARRANTS AND WARRANT LIABILITY

7. COMMON STOCK PURCHASE WARRANTS AND WARRANT LIABILITY

Warrants

As of April 30, 2022 and October 31, 2021, there were outstanding and exercisable warrants to purchase 377,818 shares of our common stock with exercise prices ranging from $20.00 to $224.00 per share. Information on the outstanding warrants is as follows:

Exercise Price		Number of Shares Underlying Warrants		Expiration Date	Type of Financing
$	20.00		879	July 2024	September 2018 Public Offering
$	224.00		4,092	September 2024	July 2019 Public Offering
$	28.00		57,230	November 2025	November 2020 Public Offering
$	56.00		140,552	April 2026	April 2021 Registered Direct Offering (Accompanying Warrants)
$	56.00		175,065	5 years after the date such warrants become exercisable, if ever	April 2021 Private Placement (Private Placement Warrants)
	Grand Total		377,818

As of April 30, 2022 and October 31, 2021, the Company had 201,874 of its total 377,818 outstanding warrants classified as equity (equity warrants).

Warrant Liability

As of April 30, 2022 and October 31, 2021, the Company had 175,944 of its total 377,818 outstanding warrants from an April 2021 private offering of common stock and warrants (the “April 2021 Private Placement”) and a September 2018 public offering of common stock and warrants (the “September 2018 Public Offering”) classified as liabilities (liability warrants).

The warrants issued in the April 2021 Private Placement will become exercisable only on such day, if ever, that is 14 days after the Company files an amendment to the Company’s Amended and Restated Certificate of Incorporation to increase the number of authorized shares of common stock, $0.001 par value per share from 170,000,000 shares to 300,000,000 shares. These warrants expire five years after the date they become exercisable. As of April 30, 2022, the Company did not have sufficient authorized common stock to allow for the issuance of common stock underlying these warrants. The Company did not receive stockholder authorization to increase the authorized shares from 170,000,000 to 300,000,000 shares at the stockholder’s meeting commenced on June 3, 2021. The Company was subsequently required to file a proxy to seek an increase in the number of authorized shares and did not file such a proxy but rather elected to seek a reverse stock split to, among other things, increase the shares available. Accordingly, based on certain indemnification provisions of the securities purchase agreement, the Company concluded that liability classification is warranted. The Company utilized the Black Scholes model to calculate the fair value of these warrants at issuance and at each subsequent reporting date.

In measuring the warrant liability for the warrants issued in the April 2021 Private Placement at April 30, 2022 and October 31, 2021, the Company used the following inputs in its Black Scholes model:

	April 30, 2022			October 31, 2021
Exercise Price	$	56.00		$	56.00
Stock Price	$	6.56		$	38.80
Expected Term		5.00 years			5.00 years
Volatility %		110	%		106	%
Risk Free Rate		2.92	%		1.18	%

The September 2018 Public Offering warrants contain a down round feature, except for exempt issuances as defined in the warrant agreement, in which the exercise price would immediately be reduced to match a dilutive issuance of common stock, options, convertible securities and changes in option price or rate of conversion. As of April 30, 2022, the down round feature was triggered four times and the exercise price of the warrants were reduced from $1,800.00 to $20.00. The warrants require liability classification as the warrant agreement requires the Company to maintain an effective registration statement and does not specify any circumstances under which settlement in other than cash would be permitted or required. As a result, net cash settlement is assumed and liability classification is warranted. For these liability warrants, the Company utilized the Monte Carlo simulation model to calculate the fair value of these warrants at issuance and at each subsequent reporting date.

In measuring the warrant liability for the September 2018 Public Offering warrants at April 30, 2022 and October 31, 2021, the Company used the following inputs in its Monte Carlo simulation model:

	April 30, 2022			October 31, 2021
Exercise Price	$	20.00		$	24.00
Stock Price	$	6.56		$	38.80
Expected Term		2.37 years			2.87 years
Volatility %		109	%		123	%
Risk Free Rate		2.79	%		0.77	%

At April 30, 2022 and October 31, 2021, the fair value of the warrant liability was approximately $563,000 and $4,929,000, respectively. For the three months ended April 30, 2022 and 2021, the Company reported income of approximately $564,000 and $995,000, respectively, due to changes in the fair value of the warrant liability. For the six months ended April 30, 2022 and 2021, the Company reported income of approximately $4,366,000 and $968,000, respectively, due to changes in the fair value of the warrant liability.

8. COMMON STOCK PURCHASE WARRANTS AND WARRANT LIABILITY

Warrants

As of October 31, 2021, there were outstanding and exercisable warrants to purchase 377,818 shares of our common stock with exercise prices ranging from $24.00 to $224.00 per share. Information on the outstanding warrants is as follows:

Exercise Price			Number of Shares Underlying Warrants		Expiration Date	Summary of Warrants
$	24.00			879	July 2024	July 2019 Public Offering
$	224.00	^*		4,092	September 2024	September 2018 Public Offering
$	28.00			57,230	November 2025	November 2020 Public Offering
$	56.00			140,552	April 2026	April 2021 Registered Direct Offering (Accompanying Warrants)
$	56.00			175,065	5 years after the date such warrants become exercisable, if ever	April 2021 Private Placement (Private Placement Warrants
	Grand Total			377,818

*	During the year ended October 31, 2021, the cashless exercise provision of these warrants expired and the exercise price adjusted to $224.00.

As of October 31, 2020, there were outstanding warrants to purchase 4,978 shares of our common stock with exercise prices ranging from $0 to $29.76 per share. Information on the outstanding warrants is as follows:

Exercise Price		Number of Shares Underlying Warrants		Expiration Date	Summary of Warrants
$	29.76		886	July 2024	July 2019 Public Offering
$	-		4,092	September 2024	September 2018 Public Offering
	Grand Total		4,978

A summary of warrant activity was as follows (In thousands, except share and per share data):

	Shares			Weighted Average Exercise Price		Weighted Average Remaining Contractual Life In Years		Aggregate Intrinsic Value
Outstanding and exercisable warrants at October 31, 2019		5,401		$	6.40		4.76	$	114,069
Issued		62,500			100.00		-
Exercised *		(423	)		1.60
Exchanged		(62,500	)		100.00
Outstanding and exercisable warrants at October 31, 2020		4,978		$	6.40		3.76	$	110,640
Issued		603,183			38.40		-
Exercised		(230,343	)		16.00
Outstanding and exercisable warrants at October 31, 2021		377,818		$	53.60		4.63	$	631,089

*	Includes the cashless exercise of 406 warrants that resulted in the issuance of 406 shares of common stock.

As of October 31, 2021, the Company had 201,874 of its total 377,818 outstanding warrants classified as equity (equity warrants). At October 31, 2020, the Company had 4,092 of its total 4,978 outstanding warrants classified as equity (equity warrants). At issuance, equity warrants are recorded at their relative fair values, using the Relative Fair Value Method, in the shareholders equity section of the consolidated balance sheets.

Shares Issued for Warrants Exercises

During the year ended October 31, 2021, warrant holders from the Company’s November 2020 offering exercised 134,437 warrants in exchange for 134,437 shares of the Company’s common stock and warrant holders from the Company’s April 2021 Offering exercised 95,899 pre-funded warrants in exchange for 95,899 shares of the Company’s common stock. Pursuant to these warrant exercises, the Company received aggregate proceeds of approximately $3.8 million which were payable upon exercise.

Shares Issued in Settlement of Equity Warrants

On October 16, 2020, the Company entered into private exchange agreements with certain holders of warrants issued in connection with the Company’s January 2020 public offering of common stock and warrants. The warrants being exchanged provide for the purchase of up to an aggregate of 62,500 shares of our common stock at an exercise price of $100.00 per share. The warrants became exercisable on July 21, 2020 and have an expiration date of July 21, 2025. Pursuant to such exchange agreements, the Company agreed to issue 37,500 shares of common stock to the investors in exchange for the warrants. The fair value of these warrants approximated the fair value of shares issued in the exchange for these warrants. The Company used the closing stock price to value the shares and Black Scholes model to value these warrants on the date of the exchange. In determining the fair warrant of the warrants issued on October 16, 2020, the Company used the following inputs in its Black-Sholes model: exercise price $100.00, stock price $32.48, expected term 4.76 years, volatility 101.18% and risk-free interest rate 0.32%. In connection with the exchange of warrants for common stock, the Company recorded a loss of approximately $77,000 as the fair value of the shares issued exceeded the fair value of warrants exchanged.

Warrant Liability

As of October 31, 2021, the Company had 175,944 of its total 377,818 outstanding warrants from April 2021 Private Placement Offering and September 2018 Public Offering classified as liabilities (liability warrants). At October 31, 2020, the Company had 886 of its total 4,978 outstanding warrants from the September 2018 Public Offering classified as liabilities (liability warrants).

The warrants issued in the April 2021 Private Placement will become exercisable only on such day, if ever, that is 14 days after the Company files an amendment to the Company’s Amended and Restated Certificate of Incorporation to increase the number of authorized shares of common stock, $0.001 par value per share from 170,000,000 shares to 300,000,000 shares. These warrants expire five years after the date they become exercisable. As of October 31, 2021, the Company does not have sufficient authorized common stock to allow for the issuance of common stock underlying these warrants. The Company did not receive stockholder authorization to increase the authorized shares from 170,000,000 to 300,000,000 shares at the stockholder’s meeting held on June 3, 2021. The Company was subsequently required to file a proxy to seek an increase in the number of authorized shares and did not file such a proxy but rather elected to seek a reverse stock split to, among other things, increase the shares available. Accordingly, based on certain indemnification provisions of the securities purchase agreement, the Company concluded that liability classification is warranted. The Company utilized the Black Scholes model to calculate the fair value of these warrants at issuance and at each subsequent reporting date.

In measuring the warrant liability for the warrants issued in the April 2021 Private Placement at October 31, 2021 and April 14, 2021 (issuance date), the Company used the following inputs in its Black Scholes model:

	October 31, 2021			April 14, 2021
Exercise Price	$	56.00		$	56.00
Stock Price	$	38.80		$	45.60
Expected Term		5.00 years			5.00 years
Volatility %		106	%		106	%
Risk Free Rate		1.18	%		0.85	%

The September 2018 Public Offering warrants contain a down round feature, except for exempt issuances as defined in the warrant agreement, in which the exercise price would immediately be reduced to match a dilutive issuance of common stock, options, convertible securities and changes in option price or rate of conversion. As of October 31, 2021, the down round feature was triggered three times and the exercise price of the warrants were reduced from $1,800.00 to $24.00. The warrants require liability classification as the warrant agreement requires the Company to maintain an effective registration statement and does not specify any circumstances under which settlement in other than cash would be permitted or required. As a result, net cash settlement is assumed and liability classification is warranted. For these liability warrants, the Company utilized the Monte Carlo simulation model to calculate the fair value of these warrants at issuance and at each subsequent reporting date.

In measuring the warrant liability for the September 2018 Public Offering warrants at October 31, 2021 and October 31, 2020, the Company used the following inputs in its Monte Carlo simulation model:

	October 31, 2021			October 31, 2020
Exercise Price	$	24.00		$	29.60
Stock Price	$	38.80		$	27.20
Expected Term		2.87 years			3.87 years
Volatility %		123	%		106	%
Risk Free Rate		0.77	%		0.29	%

At October 31, 2021 and October 31, 2020, the fair value of the warrant liability was approximately $4.9 million and $17,000, respectively. For the years ended October 31, 2021 and 2020, the Company reported income of approximately $1.0 million and $0, respectively, due to changes in the fair value of the warrant liability.

SHARE BASED COMPENSATION

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Share-Based Payment Arrangement [Abstract]

SHARE BASED COMPENSATION

11. SHARE BASED COMPENSATION

The following table summarizes share-based compensation expense included in the condensed consolidated statements of operations (in thousands):


	Three Months Ended April 30,				Six Months Ended April 30,
	2022		2021		2022		2021
Research and development	$	11	$	56	$	24	$	113
General and administrative		12		159		25		338
Total	$	23	$	215	$	49	$	451

Stock Options

A summary of changes in the stock option plan for the six months ended April 30, 2022 is as follows:

SUMMARY OF CHANGES IN STOCK OPTION PLAN

	Shares			Weighted Average Exercise Price		Weighted Average Remaining Contractual Life In Years		Aggregate Intrinsic Value (in thousands)
Outstanding as of October 31, 2021		11,174		$	1,545.60		7.80	$	27
Cancelled or expired		(73	)		22,200.00
Outstanding as of April 30, 2022		11,101		$	1,408.80		7.31	$	-
Vested and exercisable at April 30, 2022		6,058		$	2,544.00		6.64	$	-

The following table summarizes information about the outstanding and exercisable options at April 30, 2022:

Options Outstanding								Options Exercisable
				Weighted		Weighted				Weighted		Weighted
				Average		Average				Average		Average
Exercise		Number		Remaining		Exercise		Number		Remaining		Exercise
	Price Range		Outstanding		Contractual		Price		Exercisable		Contractual		Price
$	24.00-$80.00		8,407		8.05	$	43.20		3,375		7.95	$	40.00
$	80.01-$800.00		692		6.56	$	597.60		681		6.55	$	604.80
$	800.01-$8,000.00		1,130		5.73	$	2,321.60		1,130		5.73	$	2,321.60
$	8,000.01-$20,664.00		872		2.83	$	14,040.80		872		2.83	$	14,040.80

As of April 30, 2022, there was approximately $101,000 of unrecognized compensation cost related to non-vested stock option awards, which is expected to be recognized over a remaining weighted average vesting period of 1.16 years.

Potential Acceleration of Stock Options

In the event of a merger transaction, similar to the Previously Proposed Merger Agreement, all of the Chief Executive Officer’s 625 unvested stock options as of April 30, 2022, pursuant to his employment agreement, would accelerate.

9. SHARE BASED COMPENSATION

The following table summarizes share-based compensation expense included in the consolidated statement of operations by expense category for the years ended October 31, 2021 and 2020 (in thousands):

	Year Ended October 31,
	2021		2020
Research and development	$	164	$	308
General and administrative		402		583
Total	$	566	$	891

Amendments

The Advaxis, Inc. 2015 Incentive Plan (the “2015 Plan”) was originally ratified and approved by the Company’s stockholders on May 27, 2015. Subject to proportionate adjustment in the event of stock splits and similar events, the aggregate number of shares of common stock that may be issued under the 2015 Plan is 3,000 shares, plus a number of additional shares (not to exceed 542) underlying awards outstanding as of the effective date of the 2015 Plan under the prior plan that thereafter terminate or expire unexercised, or are cancelled, forfeited or lapse for any reason.

On January 1, 2020, 2,083 shares were added to the 2015 Plan.

At the Annual Meeting of Stockholders of the Company held on May 4, 2020, the Company’s stockholders voted to approve an amendment to increase the number of shares authorized for issuance under the 2015 Plan from 10,972 shares to 75,000 shares.

On January 1, 2021, 2,083 shares were added to the 2015 Plan.

As of October 31, 2021, there were 64,100 shares available for issuance under the 2015 Plan.

Restricted Stock Units (RSUs)

A summary of the Company’s RSU activity and related information for the fiscal year ended October 31, 2021 and 2020 is as follows:

	Number of RSU’s			Weighted-Average Grant Date Fair Value
Balance at October 31, 2019		184		$	3,809.60
Vested		(111	)		4,847.20
Cancelled		(4	)		7,904.00
Balance at October 31, 2020		69		$	1,945.60
Vested		(69	)		1,945.60
Balance at October 31, 2021		-		$	-

The fair value of the RSUs as of the respective vesting dates was approximately $3,000 and $5,000 for the years ended October 31, 2021 and 2020, respectively.

Employee Stock Awards

Common stock issued to executives and employees related to vested incentive retention awards and employment inducements totaled 69 shares and 110 shares during the years ended October 31, 2021 and 2020, respectively. Total stock compensation expense associated with these awards for the years ended October 31, 2021 and 2020 was approximately $67,000 and $0.2 million, respectively.

Stock Options

A summary of changes in the stock option plan for the years ended October 31, 2021 and 2020 is as follows (in thousands, except share and per share data):

	Shares			Weighted Average Exercise Price		Weighted Average Remaining Contractual Life In Years		Aggregate Intrinsic Value
Outstanding as of October 31, 2019		7,006		$	5,724.80		7.34	$	1
Granted		8,063			48.80
Cancelled or expired		(2,422	)		2,757.60
Outstanding as of October 31, 2020		12,647		$	2,674.40		8.04	$	4
Granted		625			31.20
Exercised		(4	)		24.00
Cancelled or expired		(2,094	)		7,914.40
Outstanding as of October 31, 2021		11,174		$	1,545.60		7.8	$	27
Vested and exercisable at October 31, 2021		5,706		$	2,962.40		6.98	$	15

During the year ended October 31, 2021, the Company granted stock options to purchase 625 shares of its common stock to an employee. The stock options have a ten-year term, vest over three years from the date of grant, and have an exercise price of $31.20. During the year ended October 31, 2020, the Company granted stock options to purchase 7,250 and 813 shares of its common stock to employees and directors, respectively. The stock options issued to employees have a ten-year term, vest over three years, and have an exercise price of $39.20 to $52.80. The stock options issued to directors have a ten-year term, vest over three years, and have an exercise price of $52.80.

The weighted average grant date fair value of options granted during the fiscal years ended October 31, 2021 and 2020 was $25.60 and $38.40, respectively.

The total intrinsic value of options exercised during the fiscal years ended October 31, 2021 and 2020 was $162 and $0.

Total compensation cost related to the Company’s outstanding stock options, recognized in the consolidated statement of operations for the years ended October 31, 2021 and 2020 was approximately $0.5 million and $0.7 million, respectively.

As of October 31, 2021, there was approximately $0.2 million of unrecognized compensation cost related to non-vested stock option awards, which is expected to be recognized over a remaining weighted average vesting period of approximately 1.61 years.

The following table summarizes information about the outstanding and exercisable stock options at October 31, 2021:

Options Outstanding										Options Exercisable
				Weighted		Weighted						Weighted		Weighted
				Average		Average						Average		Average
Exercise		Number		Remaining		Exercise		Intrinsic		Number		Remaining		Exercise		Intrinsic
Price Range		Outstanding		Contractual		Price		Value		Exercisable		Contractual		Price		Value
$	24.00-$800.00		9,098		8.43	$	84.80	$	27		3,630		8.23	$	112.00	$	15
$	800.01-$8,000.00		1,130		6.22	$	2,321.60	$	-		1,130		6.22	$	2,321.60	$	-
$	8,000.01-$16,000		637		3.47	$	12,973.60	$	-		637		3.47	$	12,973.60	$	-
$	16,000.01-$22,200.00		309		2.22	$	18,188.00	$	-		309		2.22	$	18,188.00	$	-

The fair value of each option granted from the Company’s stock option plans during the years ended October 31, 2021 and 2020 was estimated on the date of grant using the Black-Scholes option-pricing model. Using this model, fair value is calculated based on assumptions with respect to (i) expected volatility of the Company’s common stock price, (ii) the periods of time over which employees and Board Directors are expected to hold their options prior to exercise (expected lives), (iii) expected dividend yield on the Company’s common stock, and (iv) risk-free interest rates, which are based on quoted U.S. Treasury rates for securities with maturities approximating expected lives of the options. The Company used their own historical volatility in determining the volatility to be used. The expected term of the stock option grants was calculated using the “simplified” method in accordance with the SEC Staff Accounting Bulletin 107. The “simplified” method was used since the Company believes its historical data does not provide a reasonable basis upon which to estimate expected term and the Company does not have enough option exercise data from its grants issued to support its own estimate as a result of vesting terms and changes in the stock price. The expected dividend yield is zero as the Company has never paid dividends to common shareholders and does not currently anticipate paying any in the foreseeable future.

The following table provides the weighted average fair value of stock options granted to directors and employees and the related assumptions used in the Black-Scholes model:

	Year Ended
	October 31, 2021			October 31, 2020
Expected term		6 years			5.50-6.50 years
Expected volatility		103.27	%		100.27-105.21	%
Expected dividends		0	%		0	%
Risk free interest rate		0.53	%		0.36-0.62	%

Employee Stock Purchase Plan

The Advaxis, Inc. 2018 Employee Stock Purchase Plan (ESPP) was approved by the Company’s shareholders on March 21, 2018. The 2018 ESPP allows employees to purchase common stock of the Company at a 15% discount to the market price on designated exercise dates. Employees were eligible to participate in the 2018 ESPP beginning May 1, 2018. 12,500 shares of the Company’s Common stock were reserved for issuance under the 2018 ESPP.

During the fiscal years ended October 31, 2021 and 2020, the Company issued 12 and 176 shares, respectively, under the 2018 ESPP. In July 2021, the ESPP was terminated.

LICENSING AGREEMENTS

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Licensing Agreements

LICENSING AGREEMENTS

12. LICENSING AGREEMENTS

OS Therapies LLC

On September 4, 2018, the Company entered into a development, license and supply agreement with OS Therapies (“OST”) for the use of ADXS31-164, also known as ADXS-HER2, for evaluation in the treatment of osteosarcoma in humans. Under the terms of the license agreement, as amended, OST will be responsible for the conduct and funding of a clinical study evaluating ADXS-HER2 in recurrent, completely resected osteosarcoma. Under the most recent amendment to the licensing agreement, OST agreed to pay Advaxis $25,000 per month (“Monthly Payment”) starting on April 30, 2020 until it achieved its funding milestone of $2,337,500. Upon receipt of the first Monthly Payment, Advaxis initiated the transfer of the intellectual property and licensing rights of ADXS31-164, which were licensed pursuant to the Penn Agreement, back to the University of Pennsylvania. Contemporaneously, OST will enter negotiations with the University of Pennsylvania to establish a licensing agreement for ADXS31-164 to OST for clinical and commercial development of the ADXS31-164 technology.

During the three months ended January 31, 2021, the Company received an aggregate of $1,615,000 from OS Therapies upon achievement of the funding milestone set forth in the license agreement and recorded $1,615,000 in revenue. The Company therefore transferred, and OST took full ownership of, the IND application for ADXS31-164 in its entirety along with agreements and promises contained therein, as well as all obligations associated with this IND or any HER2 product/program development.

During the three months ended April 30, 2021, the Company achieved the second milestone set forth in the license agreement for evaluation in the treatment of osteosarcoma in humans and recorded $1,375,000 in revenue. The Company received the amount due from OS Therapies of $1,375,000 in May 2021.

Global BioPharma Inc.

On December 9, 2013, the Company entered into an exclusive licensing agreement for the development and commercialization of axalimogene filolisbac with Global BioPharma, Inc. (“GBP”), a Taiwanese based biotech company funded by a group of investors led by Taiwan Biotech Co., Ltd (TBC). During the six months ended April 30, 2022, the Company recorded $250,000 in revenue for the annual license fee renewal. Since Advaxis has no significant obligation to perform after the license transfer and has provided GBP with the right to use its intellectual property, performance is satisfied when the license renews.

10. LICENSING AGREEMENTS

OS Therapies LLC

On September 4, 2018, the Company entered into a development, license and supply agreement with OS Therapies (“OST”) for the use of ADXS31-164, also known as ADXS-HER2, for evaluation in the treatment of osteosarcoma in humans. Under the terms of the license agreement, as amended, OST will be responsible for the conduct and funding of a clinical study evaluating ADXS-HER2 in recurrent, completely resected osteosarcoma. Under the most recent amendment to the licensing agreement, OST agreed to pay Advaxis $25,000 per month (“Monthly Payment”) starting on April 30, 2020 until OST achieves its funding milestone of $2,337,500. Upon receipt of the first Monthly Payment, Advaxis will initiate the transfer of the intellectual property and licensing rights of ADXS31-164, which were licensed pursuant to the Penn Agreement, back to the University of Pennsylvania. Contemporaneously, OST will enter negotiations with the University of Pennsylvania to establish a licensing agreement for ADXS31-164 to OST for clinical and commercial development of the ADXS31-164 technology.

Provided that OST meets its ongoing obligation to make its Monthly Payments to Advaxis for six consecutive months, Advaxis agrees to transfer, and OST agrees to take full ownership of, the IND application for ADXS31-164 in its entirety to OST, along with agreements and promises contained therein, as well as all obligations associated with this IND or any HER2 product/program development. Until OST makes its Monthly Payments to Advaxis for six consecutive months, Advaxis will continue to bear the costs of the regulatory filing services related to the IND application for ADXS31-164.

Within five business days of achieving the funding milestone of $2,337,500 for the performance of the Children’s Oncology Group study (knowns as the “License Commencement Date”), OST will make a non-refundable and non-creditable payment to Advaxis of $1,550,000 less the cumulative Monthly Payments previously made (the “License Commencement Payment”). Within five days following the License Commencement Date, Advaxis will provide existing drug supply “as is” to OST, and until the drug supply is supplied to OST, Advaxis will bear the storage costs for the drug product. Pursuant to the agreement, the Company is also to receive sales-based milestone payments and royalties on future product sales. In addition, the Company and OST will establish a Joint Steering Committee to oversee the R&D activities.

The promises to (1) Maintain the HER2 product until transfer to OST, (2) Provide the IND application ownership for ADX321-164 to OST, (3) Participate in the Joint Steering Committee, (4) Transfer of IP & licensing rights of ADXS31-164 and related Patents, and (5) Provide Clinical Drug Supply represent one combined performance obligation for revenue recognition purposes. The Company concluded that the transfer of the IP and licensing rights provides OST with a functional, or “right to use,” license, and thus the Company will recognize the upfront fees of $1,550,000 from the license at a point in time. The revenue from the transfer of the license cannot be recognized until the transfer of the corresponding IP to OST has occurred and OST has the ability to benefit from the right to use the license. As the right to use the license begins when OST makes the upfront payment within five days of the License Commencement Date and the IP transfers to OST at that time, the upfront fees from the license will be recognized upon the transfer of the intellectual property to OST.

Since OST is making $25,000 monthly payments that will be creditable against the $1,550,000, as well as additional upfront payments not specified in the contract, the Company will receive payments prior to the performance of the single distinct performance obligation. Due to this, the Company will defer any of the monthly payments until the IP and licensing rights are transferred to OST. However, if OST terminates the contract, which they are able to do with 60-day notice, the Company would recognize any of the payments received when the contract terminates. As of October 31, 2020, OST had made payments totaling $164,653 and this has been recorded as other liabilities in the consolidated balance sheet.

From May 2020 to January 2021, the Company received an aggregate of $1,615,000 from OS Therapies upon achievement of the funding milestone set forth in the license agreement, and recorded $1,615,000 in revenue. The Company therefore transferred and OST took full ownership of the IND application for ADXS31-164 in its entirety along with agreements and promises contained therein, as well as all obligations associated with this IND or any HER2 product/program development.

On April 26, 2021, the Company achieved the second milestone set forth in the license agreement for evaluation in the treatment of osteosarcoma in humans and recorded $1,375,000 in revenue. The Company received the amount due from OS Therapies of $1,375,000 in May 2021.

Global BioPharma Inc.

On December 9, 2013, the Company entered into an exclusive licensing agreement for the development and commercialization of axalimogene filolisbac with Global BioPharma, Inc. (GBP), a Taiwanese based biotech company funded by a group of investors led by Taiwan Biotech Co., Ltd (TBC). During each of the years ended October 31, 2021 and 2020, the Company recorded $0.25 million in revenue for the annual license fee renewal. Since Advaxis has no significant obligation to perform after the license transfer and has provided GBP with the right to use its intellectual property, performance is satisfied when the license renews.

COMMITMENTS AND CONTINGENCIES

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

8. COMMITMENTS AND CONTINGENCIES

Atachbarian

On November 15, 2021, a purported stockholder of the Company commenced an action against the Company and certain of its directors in the U.S. District Court for the District of New Jersey, entitled Atachbarian v. Advaxis, Inc., et al., No. 3:21-cv-20006. The plaintiff alleges that the defendants breached their fiduciary duties and violated Section 14(a) and Rule 20(a) of the Securities Exchange Act of 1934 and Rule 14a-9 promulgated thereunder by allegedly failing to disclose certain matters in its Registration Statement on Form S-4 (Commission File No. 333-259065 (the “Registration Statement”) filed in connection with a proposed merger with Biosight Ltd. (the “Previously Proposed Merger”). On December 15, 2021, pursuant to an understanding reached with the plaintiff, the Company made certain other additional disclosures that mooted the demands asserted in the complaint. On December 17, 2021, the plaintiff filed a notice of voluntary dismissal with prejudice. On February 7, 2022, the Company and the plaintiff reached a settlement agreement, which is recorded in general and administrative expenses in the condensed consolidated statement of operations.

Purported Stockholder Claims Related to Biosight Transaction

Between September 16, 2021, and November 4, 2021, the Company received demand letters on behalf of six purported stockholders of the Company, alleging that the Company failed to disclose certain matters in the Registration Statement, and demanding that the Company disclose such information in a supplemental disclosure filed with the SEC. On October 14, 2021, the Company filed an amendment to the Registration Statement and on November 8, 2021, the Company made certain other additional disclosures that mooted the demands asserted in the above-referenced letters. The six plaintiffs have made settlement demands and the plaintiffs and the company have reached settlements in principle to resolve all six demands, which is recorded in general and administrative expenses in the condensed consolidated statement of operations.

In addition, the Company received certain additional demands from stockholders asserting that the proxy materials filed by the Company in connection with the Previously Proposed Merger contained alleged material misstatements and/or omissions. Certain stockholders also demanded books and records of the Company pursuant to Delaware law. In response to these demands, the Company agreed to make, and did make, certain supplemental disclosures to the proxy materials. The stockholder has made a settlement demand. At this time, the Company is unable to predict the likelihood of an unfavorable outcome.

Purported Stockholder Claims Related to Series D Convertible Preferred Stock Offering

On February 17, 2022, the Company received a letter on behalf of a purported stockholder of the Company, demanding certain books and records pursuant to Delaware law regarding the proposed issuance of super voting preferred stock. The Company agreed to provide certain books and records to the stockholder and agreed to make, and did make, a supplemental disclosure to the proxy materials. The stockholder has made a settlement demand. At this time, the Company is unable to predict the likelihood of an unfavorable outcome.

11. CONTINGENCIES

COMMITMENTS AND CONTINGENCIES

Legal Proceedings

Atachbarian

On November 15, 2021, a purported stockholder of the Company commenced an action against the Company and certain of its directors in the U.S. District Court for the District of New Jersey, entitled Atachbarian v. Advaxis, Inc., et al., No. 3:21-cv-20006. The plaintiff alleges that the defendants breached their fiduciary duties and violated Section 14(a) and Rule 20(a) of the Securities Exchange Act of 1934 and Rule 14A-9 promulgated thereunder by allegedly failing to disclose certain matters in the Registration Statement. On December 15, 2021, pursuant to an understanding reached with the plaintiff, the Company filed a Form 8-K with the SEC in which it made certain other additional disclosures that mooted the demands asserted in the complaint. On December 17, 2021, the plaintiff filed a notice of voluntary dismissal with prejudice. On February 7, 2022, the Company reached a settlement agreement, which is recorded in general and administrative expenses in the consolidated income statement.

Purported Stockholder Claims Related to Biosight Transaction

Between September 16, 2021, and November 4, 2021, the Company received demand letters on behalf of six purported stockholders of the Company, alleging that the Company failed to disclose certain matters in the Registration Statement, and demanding that the Company disclose such information in a supplemental disclosure filed with the SEC. On October 14, 2021, the Company filed an Amendment to the Registration Statement and on November 8, 2021, the Company filed a Form 8-K with the SEC in which it made certain other additional disclosures that mooted the demands asserted in the above-referenced letters. The six plaintiffs have made a settlement demand. The Company believes it has adequately accrued for a settlement, which is recorded in general and administrative expenses in the consolidated income statement.

In addition, the Company received certain additional demands from stockholders asserting that the proxy materials filed by the Company in connection with the Merger contained alleged material misstatements and/or omissions in violation of federal law. In response to these demands, the Company agreed to make, and did make, certain supplemental disclosures to the proxy materials. At this time, the Company is unable to predict the likelihood of an unfavorable outcome.

Stendhal

On September 19, 2018, Stendhal filed a Demand for Arbitration before the International Centre for Dispute Resolution (Case No. 01-18-0003-5013) relating to the Co-development and Commercialization Agreement with Especificos Stendhal SA de CV (the “Stendhal Agreement”). In the demand, Stendhal alleged that (i) the Company breached the Stendhal Agreement when it made certain statements regarding its AIM2CERV program, (ii) that Stendhal was subsequently entitled to terminate the Agreement for cause, which it did so at the time and (iii) that the Company owes Stendhal damages pursuant to the terms of the Stendhal Agreement. Stendhal is seeking to recover $3 million paid to the Company in 2017 as support payments for the AIM2CERV clinical trial along with approximately $0.3 million in expenses incurred. Stendhal is also seeking fees associated with the arbitration and interest. The Company has answered Stendhal’s Demand for Arbitration and denied that it breached the Stendhal Agreement. The Company also alleges that Stendhal breached its obligations to the Company by, among other things, failing to make support payments that became due in 2018 and that Stendhal therefore owes the Company $3 million. Advaxis is also seeking fees associated with the arbitration and interest.

From October 21-23, 2019, an evidentiary hearing for the arbitration was conducted. On April 1, 2020, the Arbitrator issued a final award denying Stendhal’s claim in full. The Arbitrator found that the Company had not repudiated the Agreement and did not owe Stendhal damages, fees, or interest associated with the arbitration. The Arbitrator also denied the Company’s claim that Stendhal breached its obligations to the Company. The parties were ordered to bear their own attorneys’ fees and evenly split administrative fees and expenses for the arbitration.

LEASES

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Leases

LEASES

6. LEASES

Operating Leases

The Company previously leased a corporate office and manufacturing facility in Princeton, New Jersey under an operating lease that was set to expire in November 2025. On March 26, 2021, the Company entered into a Lease Termination and Surrender Agreement with respect to this lease agreement. The Lease Termination and Surrender Agreement provides for the early termination of the lease, which became effective on March 31, 2021. In connection with the early termination of the lease, the Company was required to pay a $1,000,000 termination payment. The unapplied security deposit totaling approximately $182,000 was credited against the termination fee for a net payment of approximately $818,000. The Company wrote off of the remaining right-of-use asset of approximately $4,512,000 and lease liability of approximately $5,628,000. After consideration of the termination payment and write off of the remaining right-of-use asset and lease liability, the Company recorded a net gain of approximately $116,000.

On March 25, 2021, the Company entered into a new one-year lease agreement for its corporate office/lab with base rent of approximately $29,000 per year, plus other expenses. This lease was accounted for as a short-term lease at inception, and the Company elected not to recognize a right-of-use asset and lease liability. In September 2021, the Company exercised its option to renew the lease, extending the lease term until March 25, 2023. Since the renewed lease term exceeded one-year, the lease no longer qualified for the short-term lease exception, resulting in the recognition of a right-of-use asset and operating lease liability of approximately $43,000.

Supplemental balance sheet information related to leases was as follows (in thousands):

	April 30, 2022		October 31, 2021
Operating leases:
Operating lease right-of-use assets	$	26	$	40

Operating lease liability	$	27	$	28
Operating lease liability, net of current portion		-		12
Total operating lease liabilities	$	27	$	40

Supplemental lease expense related to leases was as follows (in thousands):

SCHEDULE OF LEASE EXPENSES

Lease Cost (in thousands)	Statements of Operations Classification	For the Three Months Ended April 30, 2022		For the Six Months Ended April 30, 2022
Operating lease cost	General and administrative	$	7	$	15
Variable lease cost	General and administrative		10		19
Total lease expense		$	17	$	34

Supplemental lease expense related to leases was as follows (in thousands):

Lease Cost (in thousands)	Statements of Operations Classification	For the Three Months Ended April 30, 2021		For the Six Months Ended April 30, 2021
Operating lease cost	General and administrative	$	1,011	$	1,301
Short-term lease cost	General and administrative		16		16
Variable lease cost	General and administrative		61		159
Total lease expense		$	1,088	$	1,476

Other information related to leases where the Company is the lessee is as follows:

	April 30, 2022			October 31, 2021
Weighted-average remaining lease term		0.9 years			1.4 years
Weighted-average discount rate		3.79	%		3.79	%

Supplemental cash flow information related to operating leases was as follows:

		For the Six Months Ended April 30, 2022				For the Six Months Ended April 30, 2021
Cash paid for operating lease liabilities		$	14			$	1,363

Future minimum lease payments under non-cancellable leases as of April 30, 2022 were as follows:

Fiscal Year ending October 31,
2022 (Remaining)	$	15
2023		13
Total minimum lease payments		28
Less: Imputed interest		(1	)
Total	$	27

12. LEASES

Operating Leases

The Company leased its corporate office and manufacturing facility in Princeton, New Jersey under an operating lease that was set to expire in November 2025. The Company had the option to renew the lease term for two additional five-year terms. The renewal periods were not included the lease term for purposes of determining the lease liability or right-of-use asset. The Company provided a security deposit of approximately $182,000, which was recorded as other assets in the consolidated balance sheet as of October 31, 2020.

The Company identified and assessed the following significant assumptions in recognizing its right-of-use assets and corresponding lease liabilities:

	●	As the Company does not have sufficient insight to determine an implicit rate, the Company estimated the incremental borrowing rate in calculating the present value of the lease payments. The Company utilized a synthetic credit rating model to determine a benchmark for its incremental borrowing rate for its leases. The benchmark rate was adjusted to arrive at an appropriate discount rate for the lease.

	●	Since the Company elected to account for each lease component and its associated non-lease components as a single combined component, all contract consideration was allocated to the combined lease component.

	●	Renewal option periods have not been included in the determination of the lease terms as they are not deemed reasonably certain of exercise.

	●	Variable lease payments, such as common area maintenance, real estate taxes, and property insurance are not included in the determination of the lease’s right-of-use asset or lease liability.

On March 26, 2021, the Company entered into a Lease Termination and Surrender Agreement with respect to this lease agreement. The Lease Termination and Surrender Agreement provides for the early termination of the lease, which became effective on March 31, 2021. In connection with the early termination of the lease, the Company was required to pay a $1,000,000 termination payment. The unapplied security deposit totaling approximately $182,000 was credited against the termination fee for a net payment of approximately $818,000. The Company wrote off of the remaining right-of-use asset of approximately $4.5 million and lease liability of approximately $5.6 million. After consideration of the termination payment and write off of remaining right-of-use asset and lease liability, the Company recorded a net gain of approximately $0.1 million.

On March 25, 2021, the Company entered into a new lease agreement for its corporate office/lab with base rent of approximately $29,000 per year, plus other expenses. The lease expires on March 25, 2022 and the Company has the option to renew the lease for one additional successive one-year term upon six months written notice to the landlord. This new lease was accounted for as a short-term lease at inception, and the Company elected not to recognize a right-of-use asset and lease liability. In September 2021, the Company exercised its option to renew the lease, extending the lease term until March 25, 2023. Since the renewed lease term exceeds one-year, the lease no longer qualifies for the short-term lease exception, resulting in the recognition of a right-of-use asset and operating lease liability of approximately $43,000.

Supplemental balance sheet information related to leases as of October 31 was as follows (in thousands):

	October 31, 2021		October 31, 2020
Operating leases:
Operating lease right-of-use assets	$	40	$	4,839

Operating lease liability	$	28	$	962
Operating lease liability, net of current portion		12		5,055
Total operating lease liabilities	$	40	$	6,017

Supplemental lease expense related to leases was as follows (in thousands):

SCHEDULE OF LEASE EXPENSES

Lease Cost (in thousands)	Statements of Operations Classification	For the Fiscal Year Ended October 31, 2021		For the Fiscal Year Ended October 31, 2020
Operating lease cost	General and administrative	$	1,302	$	1,158
Short-term lease cost	General and administrative		14		320
Variable lease cost	General and administrative		180		547
Total lease expense		$	1,496	$	2,025

Other information related to leases where the Company is the lessee is as follows:

	October 31, 2021			October 31, 2020
Weighted-average remaining lease term		1.4 years			5.1 years
Weighted-average discount rate		3.79	%		6.5	%

Supplemental cash flow information related to operating leases was as follows:

	For the Fiscal Year Ended October 31, 2021		For the Fiscal Year Ended October 31, 2020
Cash paid for operating lease liabilities	$	547	$	1,233

Future minimum lease payments under non-cancellable leases as of October 31, 2021 were as follows:

Fiscal Year ending October 31,
2022 (Remaining)	$	-
2022	$	29
2023		12
Total minimum lease payments		41
Less: Imputed interest		(1	)
Total	$	40

INCOME TAXES

12 Months Ended

Oct. 31, 2021

Income Tax Disclosure [Abstract]

INCOME TAXES

13. INCOME TAXES

The income tax provision (benefit) consists of the following (in thousands):

	October 31, 2021			October 31, 2020
Federal
Current	$	-		$	-
Deferred		141			(4,578	)
State and Local
Current		-			-
Deferred		131			(1,445	)
Foreign
Current		50			50
Deferred		-			-
Change in valuation allowance		(272	)		(6,023	)
Income tax provision (benefit)	$	50		$	50

The Company has U.S. federal net operating loss carryovers (“NOLs”) of approximately $314.8 million and $299.2 million at October 31, 2021 and 2020, respectively, available to offset taxable income. The Company has $56.0 million of NOLs which do not expire, the remainder of which are subject to expiration through 2038. The Company conducted an Internal Revenue Code Section 382 analysis through October 31, 2019. Based on that analysis, some NOLs incurred through October 31, 2019 are subject to limitation and will expire. Subsequent period NOLs have not been studied for the Internal Revenue Code Section 382 limitation. The Company also has New Jersey State Net Operating Loss carryovers of approximately $153.7 million and $137.6 million as of October 31, 2021 and 2020, respectively, available to offset future taxable income through 2041. Utilization of New Jersey NOLs may be similarly limited.

In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon future generation for taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. After consideration of all the information available, management believes that significant uncertainty exists with respect to future realization of the deferred tax assets and has therefore established a full valuation allowance.

The Company evaluated the provisions of ASC 740 related to the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements. ASC 740 prescribes a comprehensive model for how a company should recognize, present, and disclose uncertain positions that the company has taken or expects to take in its tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. Differences between tax positions taken or expected to be taken in a tax return and the net benefit recognized and measured pursuant to the interpretation are referred to as “unrecognized benefits.” A liability is recognized (or amount of net operating loss carry forward or amount of tax refundable is reduced) for unrecognized tax benefit because it represents an enterprise’s potential future obligation to the taxing authority for a tax position that was not recognized as a result of applying the provisions of ASC 740.

If applicable, interest costs related to the unrecognized tax benefits are required to be calculated and would be classified as other expense in the consolidated statement of operations. Penalties would be recognized as a component of general and administrative expenses in the consolidated statement of operations.

No interest or penalties on unpaid tax were recorded during the years ended October 31, 2021 and 2020, respectively. As of October 31, 2021, and 2020, no liability for unrecognized tax benefits was required to be reported. The Company does not expect any significant changes in its unrecognized tax benefits in the next year.

The Company files tax returns in the U.S. federal and state jurisdictions and is subject to examination by tax authorities beginning with the fiscal year ended October 31, 2018.

The Company’s deferred tax assets (liabilities) consisted of the effects of temporary differences attributable to the following (in thousands):


	Years Ended
	October 31, 2021			October 31, 2020
Deferred Tax Assets
Net operating loss carryovers	$	32,971		$	28,553
Stock-based compensation		4,566			10,132
Research and development credits		11,371			10,742
Capitalized R&D costs		14,536			13,822
Adoption of ASC 842 – Lease Liability		11			1,691
Other deferred tax assets		92			224
Total deferred tax assets	$	63,547		$	65,164
Valuation allowance		(62,573	)		(62,845	)
Deferred tax asset, net of valuation allowance	$	974		$	2,319

Deferred Tax Liabilities
Adoption of ASC 842 – ROU Asset		(11	)		(1,360	)
Patent cost		(943	)		(917	)
Other deferred tax liabilities		(20	)		(42	)
Total deferred tax liabilities	$	(974	)	$	(2,319	)
Net deferred tax asset (liability)	$	-		$	-

The expected tax (expense) benefit based on the statutory rate is reconciled with actual tax expense benefit as follows:

		2021
	Years Ended
	October 31, 2021			October 31, 2020
US Federal statutory rate		21.00	%		21.00	%
State income tax, net of federal benefit		(0.73	)		5.48
Merger costs		(1.68	)		0.00
Other permanent differences		(0.02	)		(0.05	)
Research and development credits		3.09			1.73
Warrant Liability		1.14			0.00
Foreign taxes		(0.28	)		(0.19	)
Change in valuation allowance		1.52			(22.82	)
Stock option expirations		(24.32	)		(5.33	)
Income tax (provision) benefit		(0.28	)%		(0.19	)%

The “Foreign taxes” income tax expense in the consolidated statement of operations for both the years ended October 31, 2021 and 2020 pertain to a Taiwan Excise tax of $50,000 levied in connection with the GBP Revenue.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 21
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-URI https://asc.fasb.org/extlink&oid=122134291&loc=d3e330215-122817

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 17
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32809-109319

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-URI https://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 14
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32705-109319

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 270
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-URI https://asc.fasb.org/topic&trid=2144680

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

+ Details

FAIR VALUE

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Fair Value Disclosures [Abstract]

FAIR VALUE

13. FAIR VALUE

The authoritative guidance for fair value measurements 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 the most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Market participants are buyers and sellers in the principal market that are (i) independent, (ii) knowledgeable, (iii) able to transact, and (iv) willing to transact. The guidance describes a fair value hierarchy based on the levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value which are the following:

● Level 1 — Quoted prices in active markets for identical assets or liabilities.

● Level 2— Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or corroborated by observable market data or substantially the full term of the assets or liabilities.

● Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the value of the assets or liabilities.

The following table provides the assets and liabilities carried at fair value measured on a recurring basis as of April 30, 2022 and October 31, 2021 (in thousands):


Fair value measured at April 30, 2022
	Level 1		Level 2		Level 3		Total
Financial assets at fair value:
Cash equivalents (money market funds)	$	17,156	$	-	$	-	$	17,156
Total Financial Assets at Fair Value	$	17,156	$	-	$	-	$	17,156

Financial liabilities at fair value:
Common stock warrant liability, warrants exercisable at $20.00 through September 2024	$	-	$	-	$	4	$	4
Common stock warrant liability, warrants exercisable at $56.00 through 5 years after the date such warrants become exercisable, if ever (Private Placement Warrants)		-		-		559		559
Total financial liabilities at fair value	$	-	$	-	$	563	$	563

	Level 1		Level 2		Level 3		Total
Fair value measured at October 31, 2021
	Level 1		Level 2		Level 3		Total
Financial assets at fair value:
Cash equivalents (money market funds)	$	17,153	$	-	$	-	$	17,153
Total Financial Assets at Fair Value	$	17,153	$	-	$	-	$	17,153

Financial liabilities at fair value:
Common stock warrant liability, warrants exercisable at $24.00 through September 2024	$	-	$	-	$	27	$	27
Common stock warrant liability, warrants exercisable at $56.00 through 5 years after the date such warrants become exercisable, if ever (Private Placement Warrants)		-		-		4,902		4,902
Total financial liabilities at fair value	$	-	$	-	$	4,929	$	4,929

The following table presents changes in Level 3 liabilities measured at fair value (in thousands) for the six months ended April 30 2022. Unobservable inputs were used to determine the fair value of positions that the Company has classified within the Level 3 category.


	Preferred Stock Redemption Liability			Warrant Liabilities			Total
Fair value at October 31, 2021	$	-		$	4,929		$	4,929
Additions		87			-			87
Change in fair value		(43	)		(4,366	)		(4,409	)
Redemption		(44	)		-			(44	)
Fair value at April 30, 2022	$	-		$	563		$	563

14. FAIR VALUE

● Level 1 — Quoted prices in active markets for identical assets or liabilities.

● Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the value of the assets or liabilities.

The following table provides the assets and liabilities carried at fair value measured on a recurring basis as of October 31, 2021 and October 31, 2020:

October 31, 2021	Level 1		Level 2		Level 3		Total
Cash equivalents (money market funds)	$	17,153	$	-	$	-	$	17,153
Common stock warrant liability, warrants exercisable at $24.00 through September 2024		-		-		27		27
Common stock warrant liability, warrants exercisable at $56.00 through 5 years after the date such warrants become exercisable, if ever (Private Placement Warrants)		-		-		4,902		4,902
Total	$	17,153	$	-	$	4,929	$	22,082

October 31, 2020	Level 1		Level 2		Level 3		Total
Cash equivalents (money market funds)	$	17,149	$	-	$	-	$	17,149
Common stock warrant liability, warrants exercisable at $29.76 through September 2024		-		-		17		17
Total	$	17,149	$		$	17	$	17,166

The following table sets forth a summary of the changes in the fair value of the Company’s warrant liabilities:


	Year Ended October 31,
	2021			2020
Beginning balance	$	17		$	19
Warrants issued		5,882			-
Warrant exercises		-			(2	)
Change in fair value		(970	)		-
Ending balance	$	4,929		$	17

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

EMPLOYEE BENEFIT PLAN

12 Months Ended

Oct. 31, 2021

Retirement Benefits [Abstract]

EMPLOYEE BENEFIT PLAN

15. EMPLOYEE BENEFIT PLAN

The Company sponsors a 401(k) Plan. Employees become eligible for participation upon the start of employment. Participants may elect to have a portion of their salary deferred and contributed to the 401(k) Plan up to the limit allowed under the Internal Revenue Code. The Company makes a matching contribution to the plan for each participant who has elected to make tax-deferred contributions for the plan year. The Company made matching contributions which amounted to approximately $0.1 million for each of the years ended October 31, 2021 and 2020, respectively. These amounts were charged to the consolidated statement of operations. The employer contributions vest immediately.

SUBSEQUENT EVENTS

12 Months Ended

Oct. 31, 2021

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

16. SUBSEQUENT EVENTS

On January 31, 2022, the Company closed on an offering with certain institutional investors for the private placement of 1,000,000 shares of Series D convertible redeemable preferred stock. The shares to be sold have an aggregate stated value of $5,000,000. Each share of the Series D preferred stock has a purchase price of $4.75, representing an original issue discount of 5% of the stated value. The shares of Series D preferred stock are convertible into shares of the Company’s common stock, upon the occurrence of certain events, at a conversion price of $20.00 per share. The conversion, at the option of the stockholder, may occur at any time following the receipt of the stockholders’ approval for a reverse stock split. The Company will be permitted to compel conversion of the Series D preferred stock after the fulfillment of certain conditions and subject to certain limitations. The Series D preferred stock will also have a liquidation preference over the common stock, and may be redeemed by the investors, in accordance with certain terms, for a redemption price equal to 105% of the stated value, or in certain circumstances, 110% of the stated value. The Company and the holders of the Series D preferred stock will also enter into a registration rights agreement to register the resale of the shares of common stock issuable upon conversion of the Series D preferred stock. Total gross proceeds from the offering, before deducting the financial advisor’s fees and other estimated offering expenses, are $4.75 million.

TEMPORARY EQUITY

6 Months Ended

Apr. 30, 2022

Temporary Equity

TEMPORARY EQUITY

9. TEMPORARY EQUITY

Series D Convertible Preferred Stock Offering

On January 31, 2022, the Company consummated an offering with certain institutional investors for the private placement of 1,000,000 shares of Series D convertible redeemable preferred stock (the “Series D Preferred Stock”). The shares, which have since been redeemed in accordance with their terms as described below, and are thus no longer outstanding as of April 30, 2022, had an aggregate stated value of $5,000,000. Each share of the Series D preferred stock had a purchase price of $4.75, representing an original issue discount of 5% of the stated value. The shares of Series D Preferred Stock were convertible into shares of the Company’s common stock, upon the occurrence of certain events, at a conversion price of $20.00 per share. The conversion, at the option of the stockholder, could occur at any time following the receipt of the stockholders’ approval for a reverse stock split. The Company was permitted to compel conversion of the Series D Preferred Stock after the fulfillment of certain conditions and subject to certain limitations. The Series D Preferred Stock also had a liquidation preference over the shares of common stock, and could be redeemed by the investors, in accordance with certain terms, for a redemption price equal to 105% of the stated value, or in certain circumstances, 110% of the stated value. Total net proceeds from the offering, after deducting the financial advisor’s fees and other estimated offering expenses, were approximately $4.3 million.

Since the Series D preferred stock had a redemption feature at the option of the holder, it was classified as temporary equity. At the January 31, 2022 issuance date, the Series D preferred stock was recorded on the balance sheet at approximately $4,225,000, which is the $4,312,000 net proceeds less the $87,000 value of the bifurcated preferred stock redemption liability (see below).

On April 6, 2022, the holders of all 1,000,000 outstanding shares of the Series D Preferred Stock exercised their right to cause the Company to redeem all of such shares at a price per share equal to 105% of the stated value per share of $5.00, and such shares were redeemed accordingly. The $1,025,000 accretion of the Series D convertible preferred stock to its redemption value was recorded as a reduction in additional paid-in capital (see Note 10).

Preferred Stock Redemption Liability

The Company evaluated the preferred stock redemption feature under ASC 815. Since the preferred stock redemption feature is not considered to be clearly and closely related to the preferred stock host and the redemption feature meets the four characteristics of a derivative under ASC 815, the preferred stock redemption feature is required to be bifurcated from the preferred stock host and valued as a liability. The Company utilized a binomial model to calculate the fair value of the preferred stock redemption feature at issuance.

In measuring the preferred stock redemption liability at April 6, 2021 (redemption date) and January 31, 2022 (issuance date), the Company used the following inputs in its binomial model:

	April 6, 2022			January 31, 2022
Exercise Price	$	20.00		$	20.00
Stock Price	$	9.04		$	10.88
Volatility %		96	%		105	%
Risk Free Rate		1.25	%		1.00	%

At April 6, 2022 and January 31, 2022, the fair value of the preferred stock redemption liability was approximately $44,000 and $87,000, respectively. On April 6, 2022, the Series D convertible preferred stock was redeemed, and the $44,000 preferred stock redemption liability was reclassified into other paid-in capital (see Note 10). For the three months ended April 30, 2022, the Company reported income of approximately $44,000 due to a change in the fair value of the preferred stock redemption liability.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION (Policies)

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Accounting Policies [Abstract]

Estimates

Estimates

Principles of Consolidation

Principles of Consolidation

The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. All significant intercompany accounts and transactions have been eliminated.

Principles of Consolidation

The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. All significant intercompany accounts and transactions have been eliminated.

Revenue Recognition

Revenue Recognition

Collaborative Arrangements

Collaborative Arrangements

Cash and Cash Equivalents

Cash and Cash Equivalents

Concentration of Credit Risk

Concentration of Credit Risk

Deferred Expenses

Deferred Expenses

Property and Equipment

Property and Equipment

When depreciable assets are retired or sold the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in operations.

Intangible Assets

Intangible Assets

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

	●	the asset’s ability to continue to generate income from operations and positive cash flow in future periods;
	●	loss of legal ownership or title to the asset(s);
	●	significant changes in the Company’s strategic business objectives and utilization of the asset(s); and
	●	the impact of significant negative industry or economic trends.

Leases

Leases

Net Income (Loss) per Share

Net Income (Loss) per Share

	2022		2021
	As of April 30,
	2022		2021
Warrants		377,818		377,818
Stock options		11,101		12,892
Total		388,919		390,710

Net Income (Loss) per Share

Basic net income or loss per common share is computed by dividing net income or loss available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share give effect to dilutive options, warrants, restricted stock units and other potential common stock outstanding during the period. In the case of a net loss, the impact of the potential common stock resulting from warrants, outstanding stock options and convertible debt are not included in the computation of diluted loss per share, as the effect would be anti-dilutive. In the case of net income, the impact of the potential common stock resulting from these instruments that have intrinsic value are included in the diluted earnings per share. The table sets forth the number of potential shares of common stock that have been excluded from diluted net loss per share (as of October 31, 2020, 327,338 warrants are included in the basic earnings per share computation because the exercise price is $0):

	As of October 31,
	2021		2020
Warrants		377,818		4,978
Stock options		11,174		12,647
Restricted stock units		-		69
Total		388,992		17,694

Research and Development Expenses

Research and Development Expenses

Stock Based Compensation

Stock Based Compensation

Fair Value of Financial Instruments

Fair Value of Financial Instruments

The carrying value of financial instruments, including cash and cash equivalents and accounts payable, approximated fair value as of the balance sheet date presented, due to their short maturities.

Derivative Financial Instruments

Derivative Financial Instruments

The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. The Company evaluates all of its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company used the Monte Carlo simulation model and the Black Scholes model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the consolidated balance sheet as current or non-current based on whether or not net-cash settlement of the instrument could be required within 12 months of the balance sheet date.

Sequencing Policy

Sequencing Policy

Income Taxes

Income Taxes

Recent Accounting Standards

Recent Accounting Standards

In December 2019, the FASB issued ASU 2019-12, Simplification of Income Taxes (Topic 740) Income Taxes (“ASU 2019-12”). ASU 2019-12 simplifies the accounting for income taxes by removing certain exceptions to the general principles in Topic 740. The amendments also improve consistent application of and simplify U.S. GAAP for other areas of Topic 740 by clarifying and amending existing guidance. ASU 2019-12 is effective for public companies for annual periods beginning after December 15, 2020, including interim periods within those fiscal years. The standard will apply as a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is adopted and is not material to the financial results of the Company.

In August 2020, the FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which simplifies the accounting for certain convertible instruments, amends guidance on derivative scope exceptions for contracts in an entity’s own equity, and modifies the guidance on diluted earnings per share (“EPS”) calculations as a result of these changes. The standard will be effective for the Company for fiscal years beginning after December 15, 2023 and can be applied on either a fully retrospective or modified retrospective basis. Early adoption is permitted for fiscal years beginning after December 15, 2020. We are currently evaluating the impact of this standard on our consolidated financial statements.

Management does not believe that any recently issued, but not yet effective accounting pronouncements, if adopted, would have a material impact on the accompanying consolidated financial statements.

Basis of Presentation/Estimates

Basis of Presentation/Estimates

Restricted Cash

Restricted Cash

Convertible Preferred Stock

Convertible Preferred Stock

Reverse Stock Split

Reverse Stock Split

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION (Tables)

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Accounting Policies [Abstract]

SCHEDULE OF ANTI -DILUTED SECURITIES EXCLUDED FROM DILUTED NET LOSS PER SHARE

	2022		2021
	As of April 30,
	2022		2021
Warrants		377,818		377,818
Stock options		11,101		12,892
Total		388,919		390,710

	As of October 31,
	2021		2020
Warrants		377,818		4,978
Stock options		11,174		12,647
Restricted stock units		-		69
Total		388,992		17,694

PROPERTY AND EQUIPMENT (Tables)

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Property, Plant and Equipment [Abstract]

SCHEDULE OF PROPERTY AND EQUIPMENT

Property and equipment, net consisted of the following (in thousands):

SCHEDULE OF PROPERTY AND EQUIPMENT

	April 30, 2022			October 31, 2021
Laboratory equipment	$	179		$	179
Computer equipment		241			241
Total property and equipment		420			420
Accumulated depreciation and amortization		(336	)		(302	)
Net property and equipment	$	84		$	118

Property and equipment consist of the following (in thousands):

SCHEDULE OF PROPERTY AND EQUIPMENT

	2021			2020
	October 31,
	2021			2020
Leasehold improvements	$	-		$	2,335
Laboratory equipment		179			1,218
Furniture and fixtures		-			744
Computer equipment		241			409
Construction in progress		-			19
Total property and equipment		420			4,725
Accumulated depreciation and amortization		(302	)		(2,332	)
Net property and equipment	$	118		$	2,393

INTANGIBLE ASSETS (Tables)

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

SUMMARY OF INTANGIBLE ASSETS

Intangible assets, net consisted of the following (in thousands):

SUMMARY OF INTANGIBLE ASSETS

	April 30, 2022			October 31, 2021

Patents	$	4,812		$	4,836
Licenses		777			777
Software		98			98
Total intangibles		5,687			5,711
Accumulated amortization		(2,467	)		(2,357	)
Intangible assets	$	3,220		$	3,354

Intangible assets consist of the following (in thousands):

SUMMARY OF INTANGIBLE ASSETS

	2021			2020
	October 31,
	2021			2020
Patents	$	4,836		$	4,479
License		777			777
Software		98			117
Total intangibles		5,711			5,373
Accumulated amortization		(2,357	)		(2,112	)
Net intangible assets	$	3,354		$	3,261

SCHEDULE OF CARRYING VALUE OF INTANGIBLE ASSETS

As of April 30, 2022, the estimated amortization expense by fiscal year based on the current carrying value of intangible assets is as follows (in thousands):

	Fiscal year ending October 31,

2022 (Remaining)	$	139
2023		278
2024		278
2025		278
2026		278
Thereafter		1,969
Total	$	3,220

At October 31, 2021, the estimated amortization expense by fiscal year based on the current carrying value of intangible assets is as follows (in thousands):

		1

2022 (Remaining)		-
2022	$	277
2023		277
2024		277
2025		277
2026		277
Thereafter		1,969
Total	$	3,354

ACCRUED EXPENSES (Tables)

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Payables and Accruals [Abstract]

SUMMARY OF ACCRUED EXPENSES

The following table summarizes accrued expenses included in the condensed consolidated balance sheets (in thousands):

SUMMARY OF ACCRUED EXPENSES

	April 30, 2022		October 31, 2021

Salaries and other compensation	$	74	$	55
Vendors		1,028		1,968
Professional fees		436		613
Other		200		200
Total accrued expenses	$	1,738	$	2,836

The following table represents the major components of accrued expenses (in thousands):

SUMMARY OF ACCRUED EXPENSES

	2021		2020
	October 31,
	2021		2020
Salaries and other compensation	$	55	$	737
Vendors		2,168		671
Vendors		1,968
Other		200
Professional fees		613		329
Total accrued expenses	$	2,836	$	1,737

STOCKHOLDERS’ EQUITY (Tables)

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Equity [Abstract]

SUMMARY OF STOCKHOLDERS EQUITY

A summary of the changes in stockholders’ equity for the six months ended April 30, 2022 and 2021 is presented below (in thousands, except share data):

SUMMARY OF STOCKHOLDERS EQUITY



	Preferred Stock				Common Stock				Additional Paid-In		Accumulated			Total Shareholders’
	Shares		Amount		Shares		Amount		Capital		Deficit			Equity
Balance at November 1, 2020		-	$	-		975,925	$	2	$	440,916	$	(410,738	)	$	30,180
Stock-based compensation		-		-		-		-		236		-			236
Advaxis public offerings, net of offering costs		-		-		383,333		-		8,550		-			8,550
Warrant exercises		-		-		92,375		-		2,586		-			2,586
Net loss		-		-		-		-		-		(3,977	)		(3,977	)
Balance at January 31, 2021		-	$	-		1,451,633	$	2	$	452,288	$	(414,715	)	$	37,575
Stock-based compensation		-		-		69		-		215		-			215
Stock option exercises		-		-		4		-		-		-			-
Advaxis public offerings, net of offering costs		-		-		230,794		-		13,683		-			13,683
Warrant exercises		-		-		137,968		-		1,185		-			1,185
Issuance of shares to employees under ESPP Plan		-		-		12		-		-		-			-
Net loss		-		-		-		-		-		(5,107	)		(5,107	)
Balance at April 30, 2021		-	$	-		1,820,480	$	2	$	467,371	$	(419,822	)	$	47,551

	Preferred Stock				Common Stock				Additional Paid-In			Accumulated			Total Shareholders’
	Shares		Amount		Shares		Amount		Capital			Deficit			Equity
Balance at November 1, 2021		-	$	-		1,820,480	$	2	$	467,486		$	(428,600	)	$	38,888

Stock-based compensation		-		-		-		-		26			-			26
Net loss		-		-		-		-		-			(365	)		(365	)
Balance at January 31, 2022		-	$	-		1,820,480	$	2	$	467,512		$	(428,965	)	$	38,549
Stock-based compensation		-		-		-		-		23			-			23
Accretion of discount and redemption feature of convertible preferred stock		-		-		-		-		(1,025	)		-			(1,025	)
Convertible preferred stock redemption		-		-		-		-		44			-			44
Net loss		-		-		-		-		-			(2,440	)		(2,440	)
Balance at April 30, 2022		-	$	-		1,820,480	$	2	$	466,554		$	(431,405	)	$	35,151

COMMON STOCK PURCHASE WARRANTS AND WARRANT LIABILITY (Tables)

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Subsidiary, Sale of Stock [Line Items]

SCHEDULE OF COMMON STOCK PURCHASE WARRANTS AND WARRANT LIABILITY

Exercise Price		Number of Shares Underlying Warrants		Expiration Date	Type of Financing
$	20.00		879	July 2024	September 2018 Public Offering
$	224.00		4,092	September 2024	July 2019 Public Offering
$	28.00		57,230	November 2025	November 2020 Public Offering
$	56.00		140,552	April 2026	April 2021 Registered Direct Offering (Accompanying Warrants)
$	56.00		175,065	5 years after the date such warrants become exercisable, if ever	April 2021 Private Placement (Private Placement Warrants)
	Grand Total		377,818

Exercise Price			Number of Shares Underlying Warrants		Expiration Date	Summary of Warrants
$	24.00			879	July 2024	July 2019 Public Offering
$	224.00	^*		4,092	September 2024	September 2018 Public Offering
$	28.00			57,230	November 2025	November 2020 Public Offering
$	56.00			140,552	April 2026	April 2021 Registered Direct Offering (Accompanying Warrants)
$	56.00			175,065	5 years after the date such warrants become exercisable, if ever	April 2021 Private Placement (Private Placement Warrants
	Grand Total			377,818

*	During the year ended October 31, 2021, the cashless exercise provision of these warrants expired and the exercise price adjusted to $224.00.

Exercise Price		Number of Shares Underlying Warrants		Expiration Date	Summary of Warrants
$	29.76		886	July 2024	July 2019 Public Offering
$	-		4,092	September 2024	September 2018 Public Offering
	Grand Total		4,978

SCHEDULE OF WARRANTS ACTIVITY

A summary of warrant activity was as follows (In thousands, except share and per share data):

	Shares			Weighted Average Exercise Price		Weighted Average Remaining Contractual Life In Years		Aggregate Intrinsic Value
Outstanding and exercisable warrants at October 31, 2019		5,401		$	6.40		4.76	$	114,069
Issued		62,500			100.00		-
Exercised *		(423	)		1.60
Exchanged		(62,500	)		100.00
Outstanding and exercisable warrants at October 31, 2020		4,978		$	6.40		3.76	$	110,640
Issued		603,183			38.40		-
Exercised		(230,343	)		16.00
Outstanding and exercisable warrants at October 31, 2021		377,818		$	53.60		4.63	$	631,089

*	Includes the cashless exercise of 406 warrants that resulted in the issuance of 406 shares of common stock.

SCHEDULE OF ASSUMPTIONS USED IN WARRANT LIABILITY

In measuring the warrant liability for the September 2018 Public Offering warrants at April 30, 2022 and October 31, 2021, the Company used the following inputs in its Monte Carlo simulation model:

	April 30, 2022			October 31, 2021
Exercise Price	$	20.00		$	24.00
Stock Price	$	6.56		$	38.80
Expected Term		2.37 years			2.87 years
Volatility %		109	%		123	%
Risk Free Rate		2.79	%		0.77	%

In measuring the warrant liability for the September 2018 Public Offering warrants at October 31, 2021 and October 31, 2020, the Company used the following inputs in its Monte Carlo simulation model:

	October 31, 2021			October 31, 2020
Exercise Price	$	24.00		$	29.60
Stock Price	$	38.80		$	27.20
Expected Term		2.87 years			3.87 years
Volatility %		123	%		106	%
Risk Free Rate		0.77	%		0.29	%

Private Placement [Member]

Subsidiary, Sale of Stock [Line Items]

SCHEDULE OF ASSUMPTIONS USED IN WARRANT LIABILITY

	April 30, 2022			October 31, 2021
Exercise Price	$	56.00		$	56.00
Stock Price	$	6.56		$	38.80
Expected Term		5.00 years			5.00 years
Volatility %		110	%		106	%
Risk Free Rate		2.92	%		1.18	%

	October 31, 2021			April 14, 2021
Exercise Price	$	56.00		$	56.00
Stock Price	$	38.80		$	45.60
Expected Term		5.00 years			5.00 years
Volatility %		106	%		106	%
Risk Free Rate		1.18	%		0.85	%

SHARE BASED COMPENSATION (Tables)

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Share-Based Payment Arrangement [Abstract]

SUMMARY OF SHARE BASED COMPENSATION EXPENSE

The following table summarizes share-based compensation expense included in the condensed consolidated statements of operations (in thousands):


	Three Months Ended April 30,				Six Months Ended April 30,
	2022		2021		2022		2021
Research and development	$	11	$	56	$	24	$	113
General and administrative		12		159		25		338
Total	$	23	$	215	$	49	$	451

The following table summarizes share-based compensation expense included in the consolidated statement of operations by expense category for the years ended October 31, 2021 and 2020 (in thousands):

	Year Ended October 31,
	2021		2020
Research and development	$	164	$	308
General and administrative		402		583
Total	$	566	$	891

SUMMARY OF RSU ACTIVITY AND RELATED INFORMATION

A summary of the Company’s RSU activity and related information for the fiscal year ended October 31, 2021 and 2020 is as follows:

	Number of RSU’s			Weighted-Average Grant Date Fair Value
Balance at October 31, 2019		184		$	3,809.60
Vested		(111	)		4,847.20
Cancelled		(4	)		7,904.00
Balance at October 31, 2020		69		$	1,945.60
Vested		(69	)		1,945.60
Balance at October 31, 2021		-		$	-

SUMMARY OF CHANGES IN STOCK OPTION PLAN

A summary of changes in the stock option plan for the six months ended April 30, 2022 is as follows:

SUMMARY OF CHANGES IN STOCK OPTION PLAN

	Shares			Weighted Average Exercise Price		Weighted Average Remaining Contractual Life In Years		Aggregate Intrinsic Value (in thousands)
Outstanding as of October 31, 2021		11,174		$	1,545.60		7.80	$	27
Cancelled or expired		(73	)		22,200.00
Outstanding as of April 30, 2022		11,101		$	1,408.80		7.31	$	-
Vested and exercisable at April 30, 2022		6,058		$	2,544.00		6.64	$	-

A summary of changes in the stock option plan for the years ended October 31, 2021 and 2020 is as follows (in thousands, except share and per share data):

	Shares			Weighted Average Exercise Price		Weighted Average Remaining Contractual Life In Years		Aggregate Intrinsic Value
Outstanding as of October 31, 2019		7,006		$	5,724.80		7.34	$	1
Granted		8,063			48.80
Cancelled or expired		(2,422	)		2,757.60
Outstanding as of October 31, 2020		12,647		$	2,674.40		8.04	$	4
Granted		625			31.20
Exercised		(4	)		24.00
Cancelled or expired		(2,094	)		7,914.40
Outstanding as of October 31, 2021		11,174		$	1,545.60		7.8	$	27
Vested and exercisable at October 31, 2021		5,706		$	2,962.40		6.98	$	15

SUMMARY OF OUTSTANDING AND EXERCISABLE OPTIONS

The following table summarizes information about the outstanding and exercisable options at April 30, 2022:

Options Outstanding								Options Exercisable
				Weighted		Weighted				Weighted		Weighted
				Average		Average				Average		Average
Exercise		Number		Remaining		Exercise		Number		Remaining		Exercise
	Price Range		Outstanding		Contractual		Price		Exercisable		Contractual		Price
$	24.00-$80.00		8,407		8.05	$	43.20		3,375		7.95	$	40.00
$	80.01-$800.00		692		6.56	$	597.60		681		6.55	$	604.80
$	800.01-$8,000.00		1,130		5.73	$	2,321.60		1,130		5.73	$	2,321.60
$	8,000.01-$20,664.00		872		2.83	$	14,040.80		872		2.83	$	14,040.80

The following table summarizes information about the outstanding and exercisable stock options at October 31, 2021:

Options Outstanding										Options Exercisable
				Weighted		Weighted						Weighted		Weighted
				Average		Average						Average		Average
Exercise		Number		Remaining		Exercise		Intrinsic		Number		Remaining		Exercise		Intrinsic
Price Range		Outstanding		Contractual		Price		Value		Exercisable		Contractual		Price		Value
$	24.00-$800.00		9,098		8.43	$	84.80	$	27		3,630		8.23	$	112.00	$	15
$	800.01-$8,000.00		1,130		6.22	$	2,321.60	$	-		1,130		6.22	$	2,321.60	$	-
$	8,000.01-$16,000		637		3.47	$	12,973.60	$	-		637		3.47	$	12,973.60	$	-
$	16,000.01-$22,200.00		309		2.22	$	18,188.00	$	-		309		2.22	$	18,188.00	$	-

SUMMARY OF FAIR VALUE OF STOCK OPTIONS GRANTED OF BSM

The following table provides the weighted average fair value of stock options granted to directors and employees and the related assumptions used in the Black-Scholes model:

	Year Ended
	October 31, 2021			October 31, 2020
Expected term		6 years			5.50-6.50 years
Expected volatility		103.27	%		100.27-105.21	%
Expected dividends		0	%		0	%
Risk free interest rate		0.53	%		0.36-0.62	%

LEASES (Tables)

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Leases

SCHEDULE OF SUPPLEMENTAL BALANCE SHEET RELATED TO LEASES

Supplemental balance sheet information related to leases as of October 31 was as follows (in thousands):

	October 31, 2021		October 31, 2020
Operating leases:
Operating lease right-of-use assets	$	40	$	4,839

Operating lease liability	$	28	$	962
Operating lease liability, net of current portion		12		5,055
Total operating lease liabilities	$	40	$	6,017

SCHEDULE OF LEASE EXPENSES

Supplemental lease expense related to leases was as follows (in thousands):

SCHEDULE OF LEASE EXPENSES

Lease Cost (in thousands)	Statements of Operations Classification	For the Three Months Ended April 30, 2022		For the Six Months Ended April 30, 2022
Operating lease cost	General and administrative	$	7	$	15
Variable lease cost	General and administrative		10		19
Total lease expense		$	17	$	34

Supplemental lease expense related to leases was as follows (in thousands):

Lease Cost (in thousands)	Statements of Operations Classification	For the Three Months Ended April 30, 2021		For the Six Months Ended April 30, 2021
Operating lease cost	General and administrative	$	1,011	$	1,301
Short-term lease cost	General and administrative		16		16
Variable lease cost	General and administrative		61		159
Total lease expense		$	1,088	$	1,476

Supplemental lease expense related to leases was as follows (in thousands):

SCHEDULE OF LEASE EXPENSES

Lease Cost (in thousands)	Statements of Operations Classification	For the Fiscal Year Ended October 31, 2021		For the Fiscal Year Ended October 31, 2020
Operating lease cost	General and administrative	$	1,302	$	1,158
Short-term lease cost	General and administrative		14		320
Variable lease cost	General and administrative		180		547
Total lease expense		$	1,496	$	2,025

SCHEDULE OF OTHER INFORMATION RELATED TO LEASES

Other information related to leases where the Company is the lessee is as follows:

	April 30, 2022			October 31, 2021
Weighted-average remaining lease term		0.9 years			1.4 years
Weighted-average discount rate		3.79	%		3.79	%

Other information related to leases where the Company is the lessee is as follows:

	October 31, 2021			October 31, 2020
Weighted-average remaining lease term		1.4 years			5.1 years
Weighted-average discount rate		3.79	%		6.5	%

SCHEDULE OF CASH FLOW INFORMATION RELATED TO LEASES

Supplemental cash flow information related to operating leases was as follows:

		For the Six Months Ended April 30, 2022				For the Six Months Ended April 30, 2021
Cash paid for operating lease liabilities		$	14			$	1,363

Supplemental cash flow information related to operating leases was as follows:

	For the Fiscal Year Ended October 31, 2021		For the Fiscal Year Ended October 31, 2020
Cash paid for operating lease liabilities	$	547	$	1,233

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER NON-CANCELLABLE LEASES

Future minimum lease payments under non-cancellable leases as of April 30, 2022 were as follows:

Fiscal Year ending October 31,
2022 (Remaining)	$	15
2023		13
Total minimum lease payments		28
Less: Imputed interest		(1	)
Total	$	27

Future minimum lease payments under non-cancellable leases as of October 31, 2021 were as follows:

Fiscal Year ending October 31,
2022 (Remaining)	$	-
2022	$	29
2023		12
Total minimum lease payments		41
Less: Imputed interest		(1	)
Total	$	40

SCHEDULE OF SUPPLEMENTAL BALANCE SHEET RELATED TO LEASES

Supplemental balance sheet information related to leases was as follows (in thousands):

	April 30, 2022		October 31, 2021
Operating leases:
Operating lease right-of-use assets	$	26	$	40

Operating lease liability	$	27	$	28
Operating lease liability, net of current portion		-		12
Total operating lease liabilities	$	27	$	40

INCOME TAXES (Tables)

12 Months Ended

Oct. 31, 2021

Income Tax Disclosure [Abstract]

SCHEDULE OF INCOME TAX PROVISION (BENEFIT)

The income tax provision (benefit) consists of the following (in thousands):

	October 31, 2021			October 31, 2020
Federal
Current	$	-		$	-
Deferred		141			(4,578	)
State and Local
Current		-			-
Deferred		131			(1,445	)
Foreign
Current		50			50
Deferred		-			-
Change in valuation allowance		(272	)		(6,023	)
Income tax provision (benefit)	$	50		$	50

SCHEDULE OF DEFERRED TAX ASSETS (LIABILITIES)

The Company’s deferred tax assets (liabilities) consisted of the effects of temporary differences attributable to the following (in thousands):


	Years Ended
	October 31, 2021			October 31, 2020
Deferred Tax Assets
Net operating loss carryovers	$	32,971		$	28,553
Stock-based compensation		4,566			10,132
Research and development credits		11,371			10,742
Capitalized R&D costs		14,536			13,822
Adoption of ASC 842 – Lease Liability		11			1,691
Other deferred tax assets		92			224
Total deferred tax assets	$	63,547		$	65,164
Valuation allowance		(62,573	)		(62,845	)
Deferred tax asset, net of valuation allowance	$	974		$	2,319

Deferred Tax Liabilities
Adoption of ASC 842 – ROU Asset		(11	)		(1,360	)
Patent cost		(943	)		(917	)
Other deferred tax liabilities		(20	)		(42	)
Total deferred tax liabilities	$	(974	)	$	(2,319	)
Net deferred tax asset (liability)	$	-		$	-

SCHEDULE OF EXPECTED TAX (EXPENSE) BENEFIT BASED ON STATUTORY RATE WITH ACTUAL TAX EXPENSE BENEFIT

The expected tax (expense) benefit based on the statutory rate is reconciled with actual tax expense benefit as follows:

		2021
	Years Ended
	October 31, 2021			October 31, 2020
US Federal statutory rate		21.00	%		21.00	%
State income tax, net of federal benefit		(0.73	)		5.48
Merger costs		(1.68	)		0.00
Other permanent differences		(0.02	)		(0.05	)
Research and development credits		3.09			1.73
Warrant Liability		1.14			0.00
Foreign taxes		(0.28	)		(0.19	)
Change in valuation allowance		1.52			(22.82	)
Stock option expirations		(24.32	)		(5.33	)
Income tax (provision) benefit		(0.28	)%		(0.19	)%

FAIR VALUE (Tables)

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Fair Value Disclosures [Abstract]

SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS

The following table provides the assets and liabilities carried at fair value measured on a recurring basis as of April 30, 2022 and October 31, 2021 (in thousands):


Fair value measured at April 30, 2022
	Level 1		Level 2		Level 3		Total
Financial assets at fair value:
Cash equivalents (money market funds)	$	17,156	$	-	$	-	$	17,156
Total Financial Assets at Fair Value	$	17,156	$	-	$	-	$	17,156

Financial liabilities at fair value:
Common stock warrant liability, warrants exercisable at $20.00 through September 2024	$	-	$	-	$	4	$	4
Common stock warrant liability, warrants exercisable at $56.00 through 5 years after the date such warrants become exercisable, if ever (Private Placement Warrants)		-		-		559		559
Total financial liabilities at fair value	$	-	$	-	$	563	$	563

	Level 1		Level 2		Level 3		Total
Fair value measured at October 31, 2021
	Level 1		Level 2		Level 3		Total
Financial assets at fair value:
Cash equivalents (money market funds)	$	17,153	$	-	$	-	$	17,153
Total Financial Assets at Fair Value	$	17,153	$	-	$	-	$	17,153

Financial liabilities at fair value:
Common stock warrant liability, warrants exercisable at $24.00 through September 2024	$	-	$	-	$	27	$	27
Common stock warrant liability, warrants exercisable at $56.00 through 5 years after the date such warrants become exercisable, if ever (Private Placement Warrants)		-		-		4,902		4,902
Total financial liabilities at fair value	$	-	$	-	$	4,929	$	4,929

The following table provides the assets and liabilities carried at fair value measured on a recurring basis as of October 31, 2021 and October 31, 2020:

October 31, 2021	Level 1		Level 2		Level 3		Total
Cash equivalents (money market funds)	$	17,153	$	-	$	-	$	17,153
Common stock warrant liability, warrants exercisable at $24.00 through September 2024		-		-		27		27
Common stock warrant liability, warrants exercisable at $56.00 through 5 years after the date such warrants become exercisable, if ever (Private Placement Warrants)		-		-		4,902		4,902
Total	$	17,153	$	-	$	4,929	$	22,082

October 31, 2020	Level 1		Level 2		Level 3		Total
Cash equivalents (money market funds)	$	17,149	$	-	$	-	$	17,149
Common stock warrant liability, warrants exercisable at $29.76 through September 2024		-		-		17		17
Total	$	17,149	$		$	17	$	17,166

SCHEDULE OF CHANGES IN FAIR VALUE OF WARRANT LIABILITIES

The following table sets forth a summary of the changes in the fair value of the Company’s warrant liabilities:


	Year Ended October 31,
	2021			2020
Beginning balance	$	17		$	19
Warrants issued		5,882			-
Warrant exercises		-			(2	)
Change in fair value		(970	)		-
Ending balance	$	4,929		$	17

SCHEDULE OF FAIR VALUE MEASURING UNOBSERVABLE INPUTS


	Preferred Stock Redemption Liability			Warrant Liabilities			Total
Fair value at October 31, 2021	$	-		$	4,929		$	4,929
Additions		87			-			87
Change in fair value		(43	)		(4,366	)		(4,409	)
Redemption		(44	)		-			(44	)
Fair value at April 30, 2022	$	-		$	563		$	563

TEMPORARY EQUITY (Tables)

6 Months Ended

Apr. 30, 2022

Temporary Equity

SCHEDULE OF PREFERRED STOCK REDEMPTION LIABILITY

In measuring the preferred stock redemption liability at April 6, 2021 (redemption date) and January 31, 2022 (issuance date), the Company used the following inputs in its binomial model:

	April 6, 2022			January 31, 2022
Exercise Price	$	20.00		$	20.00
Stock Price	$	9.04		$	10.88
Volatility %		96	%		105	%
Risk Free Rate		1.25	%		1.00	%

NATURE OF OPERATIONS (Details Narrative) - USD ($) $ in Thousands				1 Months Ended		6 Months Ended			12 Months Ended
	Apr. 30, 2021	Nov. 27, 2020	Nov. 24, 2020	Mar. 31, 2021	Jan. 31, 2020	Apr. 30, 2022	Apr. 30, 2021	Oct. 31, 2020	Oct. 31, 2021	Oct. 31, 2020	Jul. 04, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Cash and cash equivalents, at carrying value						$ 32,085		$ 25,178	$ 41,614	$ 25,178
Proceeds from warrant exercises							$ 3,771		$ 3,771
Number of warrants to purchase common stock						377,818		4,978	377,818	4,978
Proceeds from sale of common shares				$ 10,825				$ 31,113
Stock options exercised									4
IPO [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares issued		333,333
Proceeds from sale of common shares					$ 10,500
November 2020 Offering [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of warrants to purchase common stock		166,667
Proceeds from sale of common shares			$ 9,200
Underwriters [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock options exercised			50,000
Warrant exercises shares			25,000
Merger Agreement [Member] \| Biosight Ltd and Advaxis Ltd [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of outstanding shares											25.00%
Merger Agreement [Member] \| Biosight Ltd [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of outstanding shares											75.00%
Definitive Agreements [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of warrants to purchase common stock	140,552						140,552
Definitive Agreements [Member] \| April 2021 Offering [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of warrants to purchase common stock	175,065						175,065
Proceeds from sale of common shares	$ 20,000
Definitive Agreements [Member] \| Investor [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares issued	219,718
Pre-funded warrants to purchase common shares	95,899						95,899
Number of warrants to purchase common stock	95,899						95,899

SCHEDULE OF ANTI-DILUTIVE SECURITIES EXCLUDED FROM DILUTED NET LOSS PER SHARE (Details) - shares	6 Months Ended		12 Months Ended
	Apr. 30, 2022	Apr. 30, 2021	Oct. 31, 2021	Oct. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	388,919	390,710	388,992	17,694
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	377,818	377,818	377,818	4,978
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	11,101	12,892	11,174	12,647
Restricted Stock Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total				69

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION (Details Narrative) - USD ($)		3 Months Ended	6 Months Ended		12 Months Ended
	Jun. 06, 2022	Mar. 31, 2022	Apr. 30, 2022	Apr. 30, 2021	Oct. 31, 2021	Oct. 31, 2020	Jan. 31, 2022
Property, Plant and Equipment [Line Items]
Cash equivalent					$ 17,200,000	$ 17,100,000
Concentration of credit risk amount					$ 41,600,000
Number of securities included in computation of basic earnings per share			388,919	390,710	388,992	17,694
Exercise price					$ 0
Stockholders' Equity Note, Stock Split		1 for 20 to 1 for 80
Board Of Directors [Member]
Property, Plant and Equipment [Line Items]
Stockholders' Equity Note, Stock Split	1 for 80	1 for 80
Series D Preferred Stock Redemption [Member]
Property, Plant and Equipment [Line Items]
Restricted cash							$ 5,250,000
Warrant [Member]
Property, Plant and Equipment [Line Items]
Number of securities included in computation of basic earnings per share						327,338
Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of property and equipment					3 years
Estimated useful life of intangible assets					3 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of property and equipment					10 years
Estimated useful life of intangible assets					20 years

REVERSE STOCK SPLIT (Details Narrative)		3 Months Ended
REVERSE STOCK SPLIT (Details Narrative)	Jun. 06, 2022	Mar. 31, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Stockholders' Equity Note, Stock Split		1 for 20 to 1 for 80
Board Of Directors [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Stockholders' Equity Note, Stock Split	1 for 80	1 for 80

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	Apr. 30, 2022	Oct. 31, 2021	Oct. 31, 2020
Property, Plant and Equipment [Abstract]
Leasehold improvements			$ 2,335
Laboratory equipment	$ 179	179	1,218
Furniture and fixtures			744
Computer equipment	241	241	409
Construction in progress			19
Total property and equipment	420	420	4,725
Accumulated depreciation and amortization	(336)	(302)	(2,332)
Net property and equipment	$ 84	$ 118	$ 2,393

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	Apr. 30, 2022	Apr. 30, 2021	Apr. 30, 2022	Apr. 30, 2021	Oct. 31, 2021	Oct. 31, 2020
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation expense	$ 16,000	$ 124,000	$ 34,000	$ 316,000	$ 387,000	$ 897,000
Loss on disposal of equipment			(1,530,000)		1,439,000
Gain loss on sale of property plant equipment			1,530,000		(1,439,000)
Laboratory Equipment [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Impairment loss on idle laboratory equipment					0	$ 1,100,000
Research and Development Expense [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Loss on disposal of equipment					900,000
Gain loss on sale of property plant equipment					(900,000)
General and Administrative Expense [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Loss on disposal of equipment			(562,000)		500,000
Gain loss on sale of property plant equipment			562,000		$ (500,000)
Research And Development [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Loss on disposal of equipment			(968,000)
Gain loss on sale of property plant equipment			$ 968,000

SUMMARY OF INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	Apr. 30, 2022	Oct. 31, 2021	Oct. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Patents	$ 4,812	$ 4,836	$ 4,479
Licenses	777	777	777
Software	98	98	117
Total intangibles	5,687	5,711	5,373
Accumulated amortization	(2,467)	(2,357)	(2,112)
Intangible assets	$ 3,220	$ 3,354	$ 3,261

SCHEDULE OF CARRYING VALUE OF INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	Apr. 30, 2022	Oct. 31, 2021	Oct. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
2022 (Remaining)	$ 139
2023	278	277
2024	278	277
2025	278	277
2026	278	277
2026		277
Thereafter	1,969	1,969
Intangible assets	$ 3,220	$ 3,354	$ 3,261

INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
INTANGIBLE ASSETS (Details Narrative) - USD ($)	Apr. 30, 2022	Apr. 30, 2021	Apr. 30, 2022	Apr. 30, 2021	Oct. 31, 2021	Oct. 31, 2020
Goodwill [Line Items]
Expiration of patents description					The expirations of the existing patents range from 2021 to 2039
Book value patent applications, net			$ 129,000	$ 69,000	$ 94,000	$ 1,725,000
Intangible asset amortization expense			140,000	135,000	273,000	337,000
General and Administrative Expense [Member]
Goodwill [Line Items]
Book value patent applications, net	$ 26,000	$ 69,000	129,000	69,000	100,000	1,700,000
Intangible asset amortization expense	$ 70,000	$ 68,000	$ 140,000	$ 135,000	$ 300,000	$ 300,000

SUMMARY OF ACCRUED EXPENSES (Details) - USD ($) $ in Thousands	Apr. 30, 2022	Oct. 31, 2021	Oct. 31, 2020
Payables and Accruals [Abstract]
Salaries and other compensation	$ 74	$ 55	$ 737
Vendors		2,168	671
Vendors	1,028	1,968
Other	200	200
Professional fees	436	613	329
Total accrued expenses	$ 1,738	$ 2,836	$ 1,737

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)					1 Months Ended						3 Months Ended			6 Months Ended			12 Months Ended
STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	Jul. 30, 2021	Apr. 30, 2021	Nov. 27, 2020	Nov. 24, 2020	May 31, 2021	Apr. 30, 2021	Mar. 31, 2021	Nov. 30, 2020	May 31, 2020	Jan. 31, 2020	Apr. 30, 2021	Jan. 31, 2021	Oct. 31, 2020	Apr. 30, 2022	Apr. 30, 2021	Oct. 31, 2020	Oct. 31, 2021	Oct. 31, 2020	Jun. 03, 2021	Jun. 01, 2021	Apr. 14, 2021
Subsidiary, Sale of Stock [Line Items]
Common stock, authorized													170,000,000	170,000,000		170,000,000	170,000,000	170,000,000	300,000,000	170,000,000
Number of warrants to purchase common stock													4,978	377,818		4,978	377,818	4,978
Stock Issued During Period, Value, New Issues											$ 13,683,000	$ 8,550,000					$ 22,233,000	$ 11,066,000
Gross proceeds from common stock															$ 28,115,000		$ 28,115,000	$ 15,496,000
Common stock, par value													$ 0.001	$ 0.001		$ 0.001	$ 0.001	$ 0.001
Warrants exercise price													29.76	$ 20.00		$ 29.76	$ 24.00	29.76
Proceeds from sale of common shares							$ 10,825,000									$ 31,113,000
Warrants exercise price							$ 68.80		$ 51.20
Net proceeds from offering							$ 762,000	$ 8,500,000	$ 40,000,000	$ 9,600,000						$ 1,583,000
ATM Program [Member]
Subsidiary, Sale of Stock [Line Items]
Net proceeds from offering					$ 1,531,000		737,000
Proceeds from commissions received							$ 25,000		$ 52,000
Pre Funded Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Warrants exercise price		$ 56.00				$ 56.00					$ 56.00				$ 56.00
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, authorized														300,000,000			300,000,000
Share price per share								$ 24.00		$ 84.00
Stock Issued During Period, Shares, New Issues			333,333
Number of common stock shares sold								383,333		125,000
Proceeds from sale of common shares										$ 10,500,000
Net proceeds from offering																	$ 3,800,000
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Number of warrants to purchase common stock								191,667
Warrants exercise price														$ 56.00			$ 56.00
Warrants exercise price								$ 28.00		$ 100.00
Warrants and rights outstanding term								5 years													5 years
November 2020 Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Number of warrants to purchase common stock			166,667
Proceeds from sale of common shares				$ 9,200,000
Minimum [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, authorized																			170,000,000
Warrants exercise price													0			$ 0		0
Minimum [Member] \| Amended and Restated Certificate of Incorporation [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, authorized		170,000,000				170,000,000					170,000,000				170,000,000
Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, authorized																			300,000,000
Warrants exercise price													$ 29.76			$ 29.76		$ 29.76
Maximum [Member] \| Amended and Restated Certificate of Incorporation [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, authorized		300,000,000				300,000,000					300,000,000				300,000,000
Maximum [Member] \| Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Number of warrants to purchase common stock										62,500
Lincoln Park Capital Fund, LLC [Member]
Subsidiary, Sale of Stock [Line Items]
Number of common stock purchased													140,525
Gross proceeds from common stock													$ 5,100,000
Proceeds from netted legal fees													$ 50,000
Purchase Agreement [Member] \| Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Number of warrants to purchase common stock		175,065				175,065					175,065				175,065
Warrants exercise price		$ 56.00				$ 56.00					$ 56.00				$ 56.00
Purchase Agreement [Member] \| Lincoln Park Capital Fund, LLC [Member]
Subsidiary, Sale of Stock [Line Items]
Agreement description	Over the 36-month term of the Purchase Agreement, the Company has the right, but not the obligation, from time to time, to sell to Lincoln Park up to an aggregate amount of $
Common stock, authorized	20,000,000
Share price per share	$ 8.00
Stock Issued During Period, Shares, New Issues	13,553
Stock Issued During Period, Value, New Issues	$ 600,000
Purchase Agreement [Member] \| Lincoln Park Capital Fund, LLC [Member] \| Minimum [Member]
Subsidiary, Sale of Stock [Line Items]
Number of warrants to purchase common stock	12,500
Purchase Agreement [Member] \| Lincoln Park Capital Fund, LLC [Member] \| Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Number of warrants to purchase common stock	1,000,000
Securities Purchase Agreements [Member] \| Pre Funded Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Share price per share		63.29				63.29					63.29				63.29
Common stock, par value		0.001				0.001					0.001				0.001
Securities Purchase Agreements [Member] \| IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Share price per share		63.37				$ 63.37					63.37				63.37
Number of common stock shares sold						219,718
Common stock, par value		$ 0.001				$ 0.001					$ 0.001				$ 0.001
Pre-funded warrants to purchase common shares		95,899				95,899					95,899				95,899
Ownership percentage		9.99%				9.99%					9.99%				9.99%
Securities Purchase Agreements [Member] \| Maximum [Member] \| IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Number of warrants to purchase common stock		140,552				140,552					140,552				140,552
Definitive Agreements [Member]
Subsidiary, Sale of Stock [Line Items]
Number of warrants to purchase common stock		140,552				140,552					140,552				140,552
Definitive Agreements [Member] \| April 2021 Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Number of warrants to purchase common stock		175,065				175,065					175,065				175,065
Proceeds from sale of common shares		$ 20,000,000

COMMON STOCK PURCHASE WARRANTS AND WARRANT LIABILITY (Details) - $ / shares

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Oct. 31, 2020

Offsetting Assets [Line Items]

Exercise Price

$ 20.00

$ 24.00

$ 29.76

Number of Shares Underlying Warrants

377,818

4,978

Exercise Price Range Secound [Member]

Offsetting Assets [Line Items]

Exercise Price

^[1]

$ 24.00

Number of Shares Underlying Warrants

879

Expiration date description

July 2024

Type of Financing

July 2019 Public Offering

Exercise Price Range Thrid [Member]

Offsetting Assets [Line Items]

Exercise Price

^[1]

$ 224.00

Number of Shares Underlying Warrants

4,092

Expiration date description

September 2024

Type of Financing

September 2018 Public Offering

Exercise Price Range Fouth [Member]

Offsetting Assets [Line Items]

Exercise Price

$ 28.00

Number of Shares Underlying Warrants

57,230,000

Expiration date description

November 2025

Type of Financing

November 2020 Public Offering

Exercise Price Range Fifth [Member]

Offsetting Assets [Line Items]

Exercise Price

$ 56.00

Number of Shares Underlying Warrants

140,552,000

Expiration date description

April 2026

Type of Financing

April 2021 Registered Direct Offering (Accompanying Warrants)

Exercise Price Range Sixth [Member]

Offsetting Assets [Line Items]

Exercise Price

$ 56.00

Number of Shares Underlying Warrants

175,065,000

Expiration date description

5 years after the date such warrants become exercisable, if ever

Type of Financing

April 2021 Private Placement (Private Placement Warrants

Exercise Price Range First to Sixth [Member]

Offsetting Assets [Line Items]

Number of Shares Underlying Warrants

377,818

Exercise Price Range Two [Member]

Offsetting Assets [Line Items]

Exercise Price

$ 224.00

$ 29.76

Number of Shares Underlying Warrants

4,092

886

Expiration date description

September 2024

July 2024

Type of Financing

July 2019 Public Offering

Exercise Price Range Three [Member]

Offsetting Assets [Line Items]

Exercise Price

$ 28.00

Number of Shares Underlying Warrants

57,230

4,092

Expiration date description

November 2025

September 2024

Type of Financing

November 2020 Public Offering

September 2018 Public Offering

[1]	During the year ended October 31, 2021, the cashless exercise provision of these warrants expired and the exercise price adjusted to $

COMMON STOCK PURCHASE WARRANTS AND WARRANT LIABILITY (Details) (Parenthetical) - $ / shares	Apr. 30, 2022	Oct. 31, 2021	Oct. 31, 2020
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 20.00	$ 24.00	$ 29.76
Warrant [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 20.00	$ 224.00

SCHEDULE OF WARRANTS ACTIVITY (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Oct. 31, 2021	Oct. 31, 2020
Common Stock Purchase Warrants And Warrant Liability
Warrants, Outstanding and exercisable warrants, Beginning balance	4,978	5,401
Weighted Average Exercise Price, Outstanding and exercisable warrants, Beginning	$ 6.40	$ 6.40
Weighted Average Remaining Contractual Life In Years, Outstanding and exercisable warrants, Beginning balance	3 years 9 months 3 days	4 years 9 months 3 days
Aggregate Intrinsic Value, Beginning	$ 110,640	$ 114,069
Warrants, Issued	603,183	62,500
Weighted Average Exercise Price, Issued	$ 38.40	$ 100.00
Warrants, Exercised	(230,343)	(423)
Weighted Average Exercise Price, Exercised	$ 16.00	$ 1.60
Warrants, Exchanged		(62,500)
Weighted Average Exercise Price, Exchanged		$ 100.00
Warrants, Outstanding and exercisable warrants, Ending balance	377,818	4,978
Weighted Average Exercise Price, Outstanding and exercisable warrants, Ending	$ 53.60	$ 6.40
Weighted Average Remaining Contractual Life In Years, Outstanding and exercisable warrants, Ending balance	4 years 7 months 17 days
Aggregate Intrinsic Value, Ending	$ 631,089	$ 110,640

SCHEDULE OF WARRANTS ACTIVITY (Details) (Parenthetical)	12 Months Ended
SCHEDULE OF WARRANTS ACTIVITY (Details) (Parenthetical)	Oct. 31, 2021 shares
Cashless warrant exercise	406
Warrant [Member]
Advaxis public offerings, net of offering costs, shares	406

SCHEDULE OF ASSUMPTIONS USED IN WARRANT LIABILITY (Details)	Apr. 30, 2022 $ / shares	Oct. 31, 2021 $ / shares	Oct. 16, 2021	Apr. 14, 2021 $ / shares	Nov. 30, 2020	Oct. 31, 2020 $ / shares
Exercise Price	$ 20.00	$ 24.00				$ 29.76
Stock Price		0
Measurement Input, Expected Term [Member]
Expected Term			4 years 9 months 3 days
Private Placement [Member]
Exercise Price	56.00	56.00
Expected Term				5 years	5 years
Warrant Liability [Member]
Exercise Price	20.00	24.00				29.60
Stock Price	$ 6.56	$ 38.80				$ 27.20
Warrant Liability [Member] \| Measurement Input, Expected Term [Member]
Expected Term	2 years 4 months 13 days	2 years 10 months 13 days				3 years 10 months 13 days
Warrant Liability [Member] \| Measurement Input, Price Volatility [Member]
Measurement input percentage	109	123				106
Warrant Liability [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Measurement input percentage	2.79	0.77				0.29
Warrant Liability [Member] \| Private Placement [Member]
Exercise Price	$ 56.00	$ 56.00		$ 56.00
Stock Price	$ 6.56	$ 38.80		$ 45.60
Warrant Liability [Member] \| Private Placement [Member] \| Measurement Input, Expected Term [Member]
Expected Term	5 years	5 years
Warrant Liability [Member] \| Private Placement [Member] \| Measurement Input, Price Volatility [Member]
Measurement input percentage	110	106		106
Warrant Liability [Member] \| Private Placement [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Measurement input percentage	2.92	1.18		0.85

COMMON STOCK PURCHASE WARRANTS AND WARRANT LIABILITY (Details Narrative)			1 Months Ended				3 Months Ended			6 Months Ended			12 Months Ended
	Oct. 16, 2021 USD ($) $ / shares shares	Nov. 27, 2020 shares	Mar. 31, 2021 USD ($)	Nov. 30, 2020 USD ($) shares	May 31, 2020 USD ($)	Jan. 31, 2020 USD ($) shares	Apr. 30, 2022 USD ($) $ / shares shares	Apr. 30, 2021 USD ($) $ / shares shares	Jan. 31, 2021 shares	Apr. 30, 2022 USD ($) $ / shares shares	Apr. 30, 2021 USD ($) $ / shares	Oct. 31, 2020 USD ($) $ / shares shares	Oct. 31, 2021 USD ($) $ / shares shares	Oct. 31, 2020 USD ($) $ / shares shares	Jun. 03, 2021 shares	Jun. 01, 2021 shares	Apr. 14, 2021 $ / shares
Number of warrants to purchase common stock							377,818			377,818		4,978	377,818	4,978
Warrants exercise price \| $ / shares							$ 20.00			$ 20.00		$ 29.76	$ 24.00	$ 29.76
Warrants outstanding							377,818			377,818
Proceeds from issuance of IPO \| $			$ 762,000	$ 8,500,000	$ 40,000,000	$ 9,600,000						$ 1,583,000
Loss on shares issued in settlement of warrants \| $	$ 77,000													$ (77,000)
Common stock par or stated value per share \| $ / shares							$ 0.001			$ 0.001		$ 0.001	$ 0.001	$ 0.001
Common stock shares authorized							170,000,000			170,000,000		170,000,000	170,000,000	170,000,000	300,000,000	170,000,000
Fair value of the warrant liability \| $							$ 563,000			$ 563,000		$ 17,000	$ 4,929,000	$ 17,000
Income on fair value of warrants \| $													1,000,000.0
Income on fair value of warrants \| $							$ 564,000	$ 995,000		$ 4,366,000	$ 968,000		(970,000)
Measurement Input, Exercise Price [Member]
Warrants, measurement input	100.00
Measurement Input, Share Price [Member]
Warrants, measurement input	32.48
Measurement Input, Expected Term [Member]
Warrants and rights outstanding term	4 years 9 months 3 days
Measurement Input, Price Volatility [Member]
Warrants, measurement input fair value, percentage	101.18%
Measurement Input, Risk Free Interest Rate [Member]
Warrants, measurement input fair value, percentage	0.32%
Private Exchange Agreement [Member]
Number of warrants to purchase common stock	62,500
Warrants exercise price \| $ / shares	$ 100.00
Warrants maturity date	Jul. 21, 2025
Private Exchange Agreement [Member] \| Investor [Member]
Advaxis public offerings, net of offering costs, shares	37,500
IPO [Member]
Proceeds from issuance of IPO \| $													$ 3,800,000
Advaxis public offerings, net of offering costs, shares		333,333
Common stock shares authorized							300,000,000			300,000,000			300,000,000
Private Placement [Member]
Number of warrants to purchase common stock				191,667
Warrants exercise price \| $ / shares							$ 56.00			$ 56.00			$ 56.00
Warrants and rights outstanding term				5 years													5 years
Minimum [Member]
Warrants exercise price \| $ / shares												$ 0		$ 0
Common stock shares authorized															170,000,000
Maximum [Member]
Warrants exercise price \| $ / shares												$ 29.76		$ 29.76
Common stock shares authorized															300,000,000
Maximum [Member] \| Private Placement [Member]
Number of warrants to purchase common stock						62,500
Warrant [Member]
Number of warrants to purchase common stock							377,818			377,818			377,818
Warrants exercise price \| $ / shares							$ 20.00			$ 20.00			$ 224.00
Warrants outstanding													377,818
Advaxis public offerings, net of offering costs, shares													406
Warrant [Member] \| IPO [Member]
Number of warrants to purchase common stock													134,437
Warrant [Member] \| Minimum [Member]
Warrants exercise price \| $ / shares													$ 24.00
Warrant [Member] \| Maximum [Member]
Warrants exercise price \| $ / shares													$ 224.00
Common Stock [Member]
Number of warrants to purchase common stock												4,978		4,978
Advaxis public offerings, net of offering costs, shares								230,794	383,333				614,127	156,113
Common Stock [Member] \| IPO [Member]
Number of warrants to purchase common stock													134,437
Equity Warrants [Member]
Number of warrants to purchase common stock							201,874			201,874		4,092	201,874	4,092
Number of warrants to purchase common stock													201,874
Warrants outstanding							377,818			377,818		4,978	377,818	4,978
Pre Funded Warrant [Member]
Warrants exercise price \| $ / shares								$ 56.00			$ 56.00
Pre Funded Warrant [Member] \| IPO [Member]
Prefunded warrants to purchase common shares exercised													95,899
Prefunded warrants to purchase common exchange shares													95,899
Warrant Liability [Member]
Number of warrants to purchase common stock												886		886
Warrants exercise price \| $ / shares							$ 20.00			$ 20.00		$ 29.60	$ 24.00	$ 29.60
Warrants outstanding												4,978		4,978
Warrant Liability [Member] \| Measurement Input, Expected Term [Member]
Warrants and rights outstanding term							2 years 4 months 13 days			2 years 4 months 13 days		3 years 10 months 13 days	2 years 10 months 13 days	3 years 10 months 13 days
Warrant Liability [Member] \| Measurement Input, Price Volatility [Member]
Warrants, measurement input							109			109		106	123	106
Warrant Liability [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Warrants, measurement input							2.79			2.79		0.29	0.77	0.29
Warrant Liability [Member] \| April 2022 Private Placement Offering And September 2018 Public Offering [Member]
Number of warrants to purchase common stock													175,944
Warrants outstanding													377,818
Warrant Liability [Member] \| Private Placement [Member]
Number of warrants to purchase common stock							175,944			175,944			175,944
Warrants exercise price \| $ / shares							$ 56.00			$ 56.00			$ 56.00				$ 56.00
Warrants outstanding							377,818			377,818			377,818
Warrant Liability [Member] \| Private Placement [Member] \| Measurement Input, Expected Term [Member]
Warrants and rights outstanding term							5 years			5 years			5 years
Warrant Liability [Member] \| Private Placement [Member] \| Measurement Input, Price Volatility [Member]
Warrants, measurement input							110			110			106				106
Warrant Liability [Member] \| Private Placement [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Warrants, measurement input							2.92			2.92			1.18				0.85
Warrant Liability [Member] \| Minimum [Member]
Warrants exercise price \| $ / shares							$ 20.00			$ 20.00			$ 24.00
Warrant Liability [Member] \| Maximum [Member]
Warrants exercise price \| $ / shares							$ 1,800.00			$ 1,800.00			$ 1,800.00

SUMMARY OF SHARE BASED COMPENSATION EXPENSE (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 30, 2022	Apr. 30, 2021	Apr. 30, 2022	Apr. 30, 2021	Oct. 31, 2021	Oct. 31, 2020
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total	$ 23	$ 215	$ 49	$ 451	$ 566	$ 891
Research and Development Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total	11	56	24	113	164	308
General and Administrative Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total	$ 12	$ 159	$ 25	$ 338	$ 402	$ 583

SUMMARY OF RSU ACTIVITY AND RELATED INFORMATION (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares shares in Thousands	12 Months Ended
	Oct. 31, 2021	Oct. 31, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of RSUs, Unvested Beginning Balance	69	184
Weighted-Average Grant Date Fair Value, Unvested Beginning Balance	$ 1,945.60	$ 3,809.60
Number of RSUs, Vested		(111)
Weighted-Average Grant Date Fair Value, Vested		$ 4,847.20
Number of RSUs, Cancelled	(69)	(4)
Weighted-Average Grant Date Fair Value, Cancelled	$ 1,945.60	$ 7,904.00
Number of RSUs, Unvested Ending Balance		69
Weighted-Average Grant Date Fair Value, Unvested Ending Balance		$ 1,945.60

SUMMARY OF CHANGES IN STOCK OPTION PLAN (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended	12 Months Ended
	Apr. 30, 2022	Oct. 31, 2021	Oct. 31, 2020
Share-Based Payment Arrangement [Abstract]
Shares Outstanding, Beginning Balance	11,174	12,647	7,006
Weighted Average Exercise Price, Outstanding, Beginning	$ 1,545.60	$ 2,674.40	$ 5,724.80
Weighted Average Remaining Contractual Life In Years, Beginning	7 years 9 months 18 days	8 years 14 days	7 years 4 months 2 days
Aggregate Intrinsic Value, Beginning	$ 27	$ 4	$ 1
Shares, Granted		625	8,063
Weighted Average Exercise Price, Granted		$ 31.20	$ 48.80
Shares, Cancelled or Expired	(73)	(2,094)	(2,422)
Weighted Average Exercise Price, Cancelled or Expired	$ 22,200.00	$ 7,914.40	$ 2,757.60
Shares, Exercised		(4)
Weighted average exercise price, Exercised		$ 24.00
Shares, Outstanding, Ending Balance	11,101	11,174	12,647
Weighted Average Exercise Price, Outstanding, Ending	$ 1,408.80	$ 1,545.60	$ 2,674.40
Weighted Average Remaining Contractual Life In Years, Ending Balance	7 years 3 months 21 days	7 years 9 months 18 days
Aggregate Intrinsic Value, Ending		$ 27	$ 4
Shares, Vested and Exercisable	6,058	5,706
Weighted Average Exercise Price, Vested and Exercisable	$ 2,544.00	$ 2,962.40
Weighted Average Remaining Contractual Life In Years, Vested and Exercisable	6 years 7 months 20 days	6 years 11 months 23 days
Aggregate Intrinsic Value, Vested and Exercisable		$ 15

SUMMARY OF OUTSTANDING AND EXERCISABLE OPTIONS (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended	12 Months Ended
	Apr. 30, 2022	Oct. 31, 2021	Oct. 31, 2020	Oct. 31, 2019
Offsetting Assets [Line Items]
Options Outstanding, Intrinsic Value		$ 27	$ 4	$ 1
Options Exercisable, Intrinsic Value		$ 15
Exercise Price Range One [Member]
Offsetting Assets [Line Items]
Exercise Price Range, lower limit	$ 24.00	$ 24.00
Exercise Price Range, upper limit	$ 80.00	$ 800.00
Number Outstanding, Options Outstanding	8,407	9,098
Weighted Average Remaining Contractual, Options Outstanding	8 years 18 days	8 years 5 months 4 days
Weighted Average Exercise Price, Options Outstanding	$ 43.20	$ 84.80
Options Outstanding, Intrinsic Value		$ 27
Number Outstanding, Options Exercisable	3,375	3,630
Weighted Average Remaining Contractual Term Exercisable, Options Exercisable	7 years 11 months 12 days	8 years 2 months 23 days
Weighted Average Exercise Price, Options Exercisable	$ 40.00	$ 112.00
Options Exercisable, Intrinsic Value		$ 15
Exercise Price Range Two [Member]
Offsetting Assets [Line Items]
Exercise Price Range, lower limit	80.01	$ 800.01
Exercise Price Range, upper limit	$ 800.00	$ 8,000.00
Number Outstanding, Options Outstanding	692	1,130
Weighted Average Remaining Contractual, Options Outstanding	6 years 6 months 21 days	6 years 2 months 19 days
Weighted Average Exercise Price, Options Outstanding	$ 597.60	$ 2,321.60
Number Outstanding, Options Exercisable	681	1,130
Weighted Average Remaining Contractual Term Exercisable, Options Exercisable	6 years 6 months 18 days	6 years 2 months 19 days
Weighted Average Exercise Price, Options Exercisable	$ 604.80	$ 2,321.60
Exercise Price Range Three [Member]
Offsetting Assets [Line Items]
Exercise Price Range, lower limit	800.01	8,000.01
Exercise Price Range, upper limit	$ 8,000.00	$ 16,000
Number Outstanding, Options Outstanding	1,130	637
Weighted Average Remaining Contractual, Options Outstanding	5 years 8 months 23 days	3 years 5 months 19 days
Weighted Average Exercise Price, Options Outstanding	$ 2,321.60	$ 12,973.60
Number Outstanding, Options Exercisable	1,130	637
Weighted Average Remaining Contractual Term Exercisable, Options Exercisable	5 years 8 months 23 days	3 years 5 months 19 days
Weighted Average Exercise Price, Options Exercisable	$ 2,321.60	$ 12,973.60
Exercise Price Range Four [Member]
Offsetting Assets [Line Items]
Exercise Price Range, lower limit	8,000.01	16,000.01
Exercise Price Range, upper limit	$ 20,664.00	$ 22,200,000.00
Number Outstanding, Options Outstanding	872	309
Weighted Average Remaining Contractual, Options Outstanding	2 years 9 months 29 days	2 years 2 months 19 days
Weighted Average Exercise Price, Options Outstanding	$ 14,040.80	$ 18,188.00
Number Outstanding, Options Exercisable	872	309
Weighted Average Remaining Contractual Term Exercisable, Options Exercisable	2 years 9 months 29 days	2 years 2 months 19 days
Weighted Average Exercise Price, Options Exercisable	$ 14,040.80	$ 18,188.00

SUMMARY OF FAIR VALUE OF STOCK OPTIONS GRANTED OF BSM (Details)	12 Months Ended
	Oct. 31, 2021	Oct. 31, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term	6 years
Expected volatility	103.27%
Expected dividends	0.00%	0.00%
Risk free interest rate	0.53%
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term		5 years 6 months
Expected volatility		100.27%
Risk free interest rate		0.36%
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term		6 years 6 months
Expected volatility		105.21%
Risk free interest rate		0.62%

SHARE BASED COMPENSATION (Details Narrative) - USD ($)		3 Months Ended		6 Months Ended		12 Months Ended
SHARE BASED COMPENSATION (Details Narrative) - USD ($)	Mar. 21, 2018	Apr. 30, 2022	Apr. 30, 2021	Apr. 30, 2022	Apr. 30, 2021	Oct. 31, 2021	Oct. 31, 2020	Jun. 03, 2021	Jun. 01, 2021	May 04, 2021	Jan. 02, 2021	Jan. 02, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock, shares authorized		170,000,000		170,000,000		170,000,000	170,000,000	300,000,000	170,000,000
Stock compensation expense		$ 23,000	$ 215,000	$ 49,000	$ 451,000	$ 566,000	$ 891,000
Stock options grants						625	8,063
Fair value, grant						$ 25.60	$ 38.40
Intrinsic value of options exercised						$ 162	$ 0
Allocated share based compensation expense						500,000	$ 700,000
Unrecognized compensation cost related to outstanding stock options		$ 101,000,000,000		$ 101,000,000,000		$ 200,000
Unrecognized compensation cost related to non-vested remaining weighted average vesting period				1 year 1 month 28 days		1 year 7 months 9 days
Director [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock options grants							813
Weighted average remaining contractual term							10 years
Share based payment award vesting period							3 years
Exercise price							$ 52.80
Chief Executive Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, options, nonvested, number of shares		625		625
Employee Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock options grants						625	7,250
Weighted average remaining contractual term						10 years	10 years
Share based payment award vesting period						3 years	3 years
Exercise price						$ 31.20
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value of equity purchases value						$ 3,000	$ 5,000
Employee Stock Awards [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based compensation, common stock, shares						69	110
Stock compensation expense						$ 67,000	$ 200,000
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock, shares authorized								300,000,000
Maximum [Member] \| Employee Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price							$ 52.80
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock, shares authorized								170,000,000
Minimum [Member] \| Employee Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price							$ 39.20
2015 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock reserved for issuance under plan						64,100					2,083	2,083
2015 Plan [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock, shares authorized										75,000
2015 Plan [Member] \| Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock, shares authorized										10,972
2018 Employee Stock Purchase Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Employee Stock Ownership Plan (ESOP), Plan Description	the Company’s shareholders on March 21, 2018. The 2018 ESPP allows employees to purchase common stock of the Company at a 15% discount to the market price on designated exercise dates. Employees were eligible to participate in the 2018 ESPP beginning May 1, 2018. 12,500 shares of the Company’s Common stock were reserved for issuance under the 2018 ESPP.
Advaxis public offerings, net of offering costs, shares						12	176
Stock Split [Member] \| 2015 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Issuance of common stock						3,000
Stock Split [Member] \| 2015 Plan [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Issuance of common stock						542

LICENSING AGREEMENTS (Details Narrative) - USD ($)						1 Months Ended	3 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
LICENSING AGREEMENTS (Details Narrative) - USD ($)	Apr. 30, 2021	Apr. 26, 2021	Apr. 30, 2020	Sep. 04, 2019	Sep. 04, 2018	May 31, 2021	Apr. 30, 2021	Apr. 30, 2022	Jan. 31, 2021	Oct. 31, 2021	Oct. 31, 2020
Contract with Customer, Liability											$ 165,000
Milestone achievement, description								the Company received an aggregate of $1,615,000 from OS Therapies upon achievement of the funding milestone set forth in the license agreement and recorded $1,615,000 in revenue.
Global BioPharma, Inc [Member] \| License and Service [Member]
Revenue								$ 250,000		250,000	$ 250,000
OS Therapies [Member]
Contract with Customer, Liability										$ 164,653
OS Therapies [Member] \| Within Five Business Days [Member]
Funding milestone payment				$ 2,337,500
Non-refundable and non-creditable payment				1,550,000
OS Therapies [Member] \| Creditable [Member]
Non-refundable and non-creditable payment				$ 1,550,000
Development, License and Supply Agreement [Member] \| OS Therapies [Member]
Revenue	$ 1,375,000	$ 1,375,000	$ 25,000				$ 25,000
Funding milestone payment					$ 2,337,500		$ 1,550,000		$ 1,615,000
Upfront payment									$ 1,615,000
Funding for milestone payment						$ 1,375,000

COMMITMENTS AND CONTINGENCIES (Details Narrative) - Especificos Stendhal SA de CV [Member] $ in Millions	Sep. 19, 2019 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Damages sought value by plaintiff	$ 3.0
Litigation expense	0.3
Due from related party	$ 3.0

- Definition

For an unclassified balance sheet, amounts due from related parties including affiliates, employees, joint ventures, officers and stockholders, immediate families thereof, and pension funds.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(k)(1))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03.10(3))
-URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3)(a)(2))
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(C))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii)(B))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03.3)
-URI https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910

+ Details

SCHEDULE OF SUPPLEMENTAL BALANCE SHEET RELATED TO LEASES (Details) - USD ($)	Apr. 30, 2022	Oct. 31, 2021	Mar. 26, 2021	Mar. 25, 2021	Oct. 31, 2020
Leases
Operating lease right-of-use assets	$ 26,000	$ 40,000	$ 4,512,000	$ 43,000	$ 4,839,000
Operating lease liability	27,000	28,000			962,000
Operating lease liability, net of current portion		12,000			5,055,000
Total operating lease liabilities	$ 27,000	$ 40,000	$ 5,628,000	$ 43,000	$ 6,017,000

SCHEDULE OF LEASE EXPENSES (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 30, 2022	Apr. 30, 2021	Apr. 30, 2022	Apr. 30, 2021	Oct. 31, 2021	Oct. 31, 2020
Operating lease cost					$ 1,302	$ 1,158
Short-term lease cost					14	320
Variable lease cost					180	547
Total lease expense	$ 17	$ 1,088	$ 34	$ 1,476	1,496	2,025
Short-term lease cost	27		27		$ 28	$ 962
General and Administrative Expense [Member]
Operating lease cost	7	1,011	15	1,301
Variable lease cost	$ 10	61	$ 19	159
Short-term lease cost		$ 16		$ 16

SCHEDULE OF OTHER INFORMATION RELATED TO LEASES (Details)	Apr. 30, 2022	Oct. 31, 2021	Oct. 31, 2020
Leases
Weighted-average remaining lease term	10 months 24 days	1 year 4 months 24 days	5 years 1 month 6 days
Weighted-average discount rate	3.79%	3.79%	6.50%

SCHEDULE OF CASH FLOW INFORMATION RELATED TO LEASES (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Apr. 30, 2022	Apr. 30, 2021	Oct. 31, 2021	Oct. 31, 2020
Leases
Cash paid for operating lease liabilities	$ 14	$ 1,363	$ 547	$ 1,233

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER NON-CANCELLABLE LEASES (Details) - USD ($)	Apr. 30, 2022	Oct. 31, 2021	Mar. 26, 2021	Mar. 25, 2021	Oct. 31, 2020
Leases
2022 (Remaining)	$ 15,000
2023	13,000	29,000
2023		12,000
Total minimum lease payments	28,000	41,000
Less: Imputed interest	(1,000)	(1,000)
Total	$ 27,000	$ 40,000	$ 5,628,000	$ 43,000	$ 6,017,000

LEASES (Details Narrative) - USD ($)	1 Months Ended		6 Months Ended	12 Months Ended
LEASES (Details Narrative) - USD ($)	Mar. 26, 2021	Mar. 25, 2021	Apr. 30, 2022	Oct. 31, 2021	Oct. 31, 2020
Leases
Lease expiration date			Nov. 30, 2025	Nov. 30, 2025
Security deposit			$ 182,000	$ 182,000
Lease termination	$ 1,000,000
Net payment for termination fee	818,000
Operating lease, right of use asset	4,512,000	$ 43,000	26,000	40,000	$ 4,839,000
Operating lease liability	5,628,000	$ 43,000	$ 27,000	$ 40,000	$ 6,017,000
Net gain on leases	116,000
Payment of rent	$ 29,000
Lease Term		Mar. 25, 2022
Lessee finance lease renewal term date		Mar. 25, 2023

SCHEDULE OF INCOME TAX PROVISION (BENEFIT) (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2021	Oct. 31, 2020
Income Tax Disclosure [Abstract]
Current
Deferred	141	(4,578)
Current
Deferred	131	(1,445)
Current	50	50
Deferred
Change in valuation allowance	(272)	(6,023)
Income tax provision (benefit)	$ 50	$ 50

SCHEDULE OF DEFERRED TAX ASSETS (LIABILITIES) (Details) - USD ($) $ in Thousands	Oct. 31, 2021	Oct. 31, 2020
Income Tax Disclosure [Abstract]
Net operating loss carryovers	$ 32,971	$ 28,553
Stock-based compensation	4,566	10,132
Research and development credits	11,371	10,742
Capitalized R&D costs	14,536	13,822
Adoption of ASC 842 – Lease Liability	11	1,691
Other deferred tax assets	92	224
Total deferred tax assets	63,547	65,164
Valuation allowance	(62,573)	(62,845)
Deferred tax asset, net of valuation allowance	974	2,319
Adoption of ASC 842 – ROU Asset	(11)	(1,360)
Patent cost	(943)	(917)
Other deferred tax liabilities	(20)	(42)
Total deferred tax liabilities	(974)	(2,319)
Net deferred tax asset (liability)

SCHEDULE OF EXPECTED TAX (EXPENSE) BENEFIT BASED ON STATUTORY RATE WITH ACTUAL TAX EXPENSE BENEFIT (Details)	12 Months Ended
	Oct. 31, 2021	Oct. 31, 2020
Income Tax Disclosure [Abstract]
US Federal statutory rate	21.00%	21.00%
State income tax, net of federal benefit	(0.73%)	5.48%
Merger costs	(1.68%)	0.00%
Other permanent differences	(0.02%)	(0.05%)
Research and development credits	3.09%	1.73%
Warrant Liability	1.14%	0.00%
Foreign taxes	(0.28%)	(0.19%)
Change in valuation allowance	1.52%	(22.82%)
Stock option expirations	(24.32%)	(5.33%)
Income tax (provision) benefit	(0.28%)	(0.19%)

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
INCOME TAXES (Details Narrative) - USD ($)	Oct. 31, 2021	Oct. 31, 2020
Operating Loss Carryforwards [Line Items]
Net operating loss carry-forward	$ 314,800,000	$ 299,200,000
Net operating loss and deferred tax asset does not include nol's	$ 56,000,000.0
Operating loss expiration year	2038
New jersey state net operating loss carryovers	$ 153,700,000	137,600,000
Interest or penalties on unpaid tax	$ 0	$ 0
GPP Revenue [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Description	a Taiwan Excise tax of $50,000 levied in connection with the GBP Revenue.

SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS (Details) - USD ($) $ in Thousands	Apr. 30, 2022	Oct. 31, 2021	Oct. 31, 2020	Oct. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock warrant liability, warrants exercisable at $24.00 through September 2024	$ 563	$ 4,929	$ 17	$ 19
Total		22,082	17,166
Total Financial Assets at Fair Value	17,156	17,153
Total financial liabilities at fair value	563	4,929
Private Placement [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock warrant liability, warrants exercisable at $24.00 through September 2024		4,902
Common stock warrant liability, warrants exercisable at $56.00 through 5 years after the date such warrants become exercisable, if ever (Private Placement Warrants)	559	4,902
Through September 2024 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock warrant liability, warrants exercisable at $24.00 through September 2024	4	27	17
Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents (money market funds)	17,156	17,153	17,149
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total		17,153	17,149
Total Financial Assets at Fair Value	17,156	17,153
Total financial liabilities at fair value
Fair Value, Inputs, Level 1 [Member] \| Private Placement [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock warrant liability, warrants exercisable at $24.00 through September 2024
Common stock warrant liability, warrants exercisable at $56.00 through 5 years after the date such warrants become exercisable, if ever (Private Placement Warrants)
Fair Value, Inputs, Level 1 [Member] \| Through September 2024 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock warrant liability, warrants exercisable at $24.00 through September 2024
Fair Value, Inputs, Level 1 [Member] \| Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents (money market funds)	17,156	17,153	17,149
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total
Total Financial Assets at Fair Value
Total financial liabilities at fair value
Fair Value, Inputs, Level 2 [Member] \| Private Placement [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock warrant liability, warrants exercisable at $24.00 through September 2024
Common stock warrant liability, warrants exercisable at $56.00 through 5 years after the date such warrants become exercisable, if ever (Private Placement Warrants)
Fair Value, Inputs, Level 2 [Member] \| Through September 2024 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock warrant liability, warrants exercisable at $24.00 through September 2024
Fair Value, Inputs, Level 2 [Member] \| Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents (money market funds)
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total		4,929	17
Total Financial Assets at Fair Value
Total financial liabilities at fair value	563	4,929
Fair Value, Inputs, Level 3 [Member] \| Private Placement [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock warrant liability, warrants exercisable at $24.00 through September 2024		4,902
Common stock warrant liability, warrants exercisable at $56.00 through 5 years after the date such warrants become exercisable, if ever (Private Placement Warrants)	559	4,902
Fair Value, Inputs, Level 3 [Member] \| Through September 2024 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock warrant liability, warrants exercisable at $24.00 through September 2024	4	27	17
Fair Value, Inputs, Level 3 [Member] \| Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents (money market funds)

SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS (Details) (Parenthetical) - $ / shares	Apr. 30, 2022	Oct. 31, 2021	Oct. 31, 2020
Subsidiary, Sale of Stock [Line Items]
Warrants exercise price	$ 20.00	$ 24.00	$ 29.76
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Warrants exercise price	$ 56.00	$ 56.00

SCHEDULE OF CHANGES IN FAIR VALUE OF WARRANT LIABILITIES (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 30, 2022	Apr. 30, 2021	Apr. 30, 2022	Apr. 30, 2021	Oct. 31, 2021	Oct. 31, 2020
Fair Value Disclosures [Abstract]
Beginning balance			$ 4,929,000	$ 17,000	$ 17,000	$ 19,000
Warrants issued					5,882,000
Warrant exercises						(2,000)
Change in fair value	$ 564,000	$ 995,000	4,366,000	$ 968,000	(970,000)
Ending balance	$ 563,000		$ 563,000		$ 4,929,000	$ 17,000

EMPLOYEE BENEFIT PLAN (Details Narrative) $ in Millions	12 Months Ended
EMPLOYEE BENEFIT PLAN (Details Narrative) $ in Millions	Oct. 31, 2020 USD ($)
401(k) Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Amount	$ 0.1

SCHEDULE OF ANTI -DILUTED SECURITIES EXCLUDED FROM DILUTED NET LOSS PER SHARE (Details) - shares	6 Months Ended		12 Months Ended
	Apr. 30, 2022	Apr. 30, 2021	Oct. 31, 2021	Oct. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	388,919	390,710	388,992	17,694
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	377,818	377,818	377,818	4,978
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	11,101	12,892	11,174	12,647

SCHEDULE OF COMMON STOCK PURCHASE WARRANTS AND WARRANT LIABILITY (Details) - $ / shares	6 Months Ended	12 Months Ended
	Apr. 30, 2022	Oct. 31, 2021	Oct. 31, 2020
Offsetting Assets [Line Items]
Exercise Price	$ 20.00	$ 24.00	$ 29.76
Grand Total Number of Shares Underlying Warrants	377,818	377,818	4,978
Exercise Price Range One [Member]
Offsetting Assets [Line Items]
Exercise Price	$ 20.00	$ 20.00
Grand Total Number of Shares Underlying Warrants	879	879
Expiration date	July 2024	July 2024
Type of financing	September 2018 Public Offering	September 2018 Public Offering
Exercise Price Range Two [Member]
Offsetting Assets [Line Items]
Exercise Price	$ 224.00	$ 224.00	$ 29.76
Grand Total Number of Shares Underlying Warrants	4,092	4,092	886
Expiration date	September 2024	September 2024	July 2024
Type of financing	July 2019 Public Offering	July 2019 Public Offering	July 2019 Public Offering
Exercise Price Range Three [Member]
Offsetting Assets [Line Items]
Exercise Price	$ 28.00	$ 28.00
Grand Total Number of Shares Underlying Warrants	57,230	57,230	4,092
Expiration date	November 2025	November 2025	September 2024
Type of financing	November 2020 Public Offering	November 2020 Public Offering	September 2018 Public Offering
Exercise Price Range Four [Member]
Offsetting Assets [Line Items]
Exercise Price	$ 56.00	$ 56.00
Grand Total Number of Shares Underlying Warrants	140,552	140,552
Expiration date	April 2026	April 2026
Type of financing	April 2021 Registered Direct Offering (Accompanying Warrants	April 2021 Registered Direct Offering (Accompanying Warrants
Exercise Price Range Five [Member]
Offsetting Assets [Line Items]
Exercise Price	$ 56.00	$ 56.00
Grand Total Number of Shares Underlying Warrants	175,065	175,065
Expiration date	5 years after the date such warrants become exercisable, if ever	5 years after the date such warrants become exercisable, if ever
Type of financing	April 2021 Private Placement (Private Placement Warrants)	April 2021 Private Placement (Private Placement Warrants

SUBSEQUENT EVENTS (Details Narrative)	1 Months Ended		3 Months Ended		6 Months Ended	12 Months Ended
SUBSEQUENT EVENTS (Details Narrative)	Jan. 31, 2022 USD ($) $ / shares	Jan. 31, 2022 $ / shares shares	Apr. 30, 2021 USD ($)	Jan. 31, 2021 USD ($)	Apr. 30, 2022 USD ($) $ / shares	Oct. 31, 2021 USD ($)	Oct. 31, 2020 USD ($)	Mar. 31, 2021 $ / shares	Nov. 30, 2020 $ / shares	May 31, 2020 $ / shares	Jan. 31, 2020 $ / shares
Subsequent Event [Line Items]
Stated value \| $			$ 13,683,000	$ 8,550,000		$ 22,233,000	$ 11,066,000
Share purchase price								$ 68.80		$ 51.20
Issue discount					0.05
Series D Preferred Stock [Member]
Subsequent Event [Line Items]
Preferred stock conversion price					$ 20.00
Series D Preferred Stock [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Preferred stock conversion price	$ 20.00	$ 20.00
Liquidation preference		The Series D preferred stock will also have a liquidation preference over the common stock, and may be redeemed by the investors, in accordance with certain terms, for a redemption price equal to 105% of the stated value, or in certain circumstances, 110% of the stated value
Private Placement [Member]
Subsequent Event [Line Items]
Share purchase price									$ 28.00		$ 100.00
Private Placement [Member] \| Series D Preferred Stock [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Gross proceeds from offering \| $	$ 4,750,000
Private Placement [Member] \| Institutional Investors [Member] \| Series D Preferred Stock [Member]
Subsequent Event [Line Items]
Advaxis public offerings, net of offering costs, shares \| shares		1,000,000
Stated value \| $					$ 5,000,000
Share purchase price					$ 4.75
Private Placement [Member] \| Institutional Investors [Member] \| Series D Preferred Stock [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Advaxis public offerings, net of offering costs, shares \| shares		1,000,000
Stated value \| $	$ 5,000,000
Share purchase price	$ 4.75	$ 4.75
Issue discount		0.05

SCHEDULE OF PREFERRED STOCK REDEMPTION LIABILITY (Details)	Apr. 06, 2022	Jan. 31, 2022
Measurement Input, Exercise Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input percentage	20.00	20.00
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input percentage	9.04	10.88
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input percentage	96	105
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input percentage	1.25	1.00

SUMMARY OF STOCKHOLDERS EQUITY (Details) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended		12 Months Ended
	Apr. 30, 2022	Jan. 31, 2022	Apr. 30, 2021	Jan. 31, 2021	Apr. 30, 2022	Apr. 30, 2021	Oct. 31, 2021	Oct. 31, 2020
Beginning balance, value	$ 38,549	$ 38,888	$ 37,575	$ 30,180	$ 38,888	$ 30,180	$ 30,180	$ 39,531
Stock-based compensation	23	26	215	236			566	891
Advaxis public offerings, net of offering costs			13,683	8,550			22,233	11,066
Warrant exercises			1,185	2,586			3,771	2
Net loss	(2,440)	(365)	(5,107)	(3,977)	(2,805)	(9,084)	(17,862)	(26,469)
Stock option exercises
Stock option exercises, shares							4
Issuance of shares to employees under ESPP Plan
Ending balance, value	35,151	38,549	47,551	37,575	35,151	47,551	$ 38,888	30,180
Accretion of discount and redemption feature of convertible preferred stock	(1,025)
Convertible preferred stock redemption	44
Preferred Stock [Member]
Beginning balance, value
Beginning balance, shares
Stock-based compensation
Advaxis public offerings, net of offering costs
Advaxis public offerings, net of offering costs, shares
Warrant exercises
Warrant exercises, shares
Net loss
Stock-based compensation, shares
Stock option exercises
Stock option exercises, shares
Issuance of shares to employees under ESPP Plan
Ending balance, value
Ending balance, shares
Accretion of discount and redemption feature of convertible preferred stock
Convertible preferred stock redemption
Common Stock [Member]
Beginning balance, value	$ 2	$ 2	$ 2	$ 2	$ 2	$ 2	$ 2	$ 1
Beginning balance, shares	1,820,480	1,820,480	1,451,633	975,925	1,820,480	975,925	975,925	627,525
Stock-based compensation
Advaxis public offerings, net of offering costs								$ 1
Advaxis public offerings, net of offering costs, shares			230,794	383,333			614,127	156,113
Warrant exercises
Warrant exercises, shares			137,968	92,375			230,343	423
Net loss
Stock-based compensation, shares			69				69	110
Stock option exercises
Stock option exercises, shares			4				4
Issuance of shares to employees under ESPP Plan
Issuance of shares to employees under ESPP Plan, shares			12
Ending balance, value	$ 2	$ 2	$ 2	$ 2	$ 2	$ 2	$ 2	$ 2
Ending balance, shares	1,820,480	1,820,480	1,820,480	1,451,633	1,820,480	1,820,480	1,820,480	975,925
Accretion of discount and redemption feature of convertible preferred stock
Convertible preferred stock redemption
Additional Paid-in Capital [Member]
Beginning balance, value	467,512	$ 467,486	$ 452,288	$ 440,916	$ 467,486	$ 440,916	$ 440,916	$ 423,799
Stock-based compensation	23	26	215	236			566	891
Advaxis public offerings, net of offering costs			13,683	8,550			22,233	11,065
Warrant exercises			1,185	2,586			3,771	2
Net loss
Stock option exercises
Issuance of shares to employees under ESPP Plan
Ending balance, value	466,554	467,512	467,371	452,288	466,554	467,371	467,486	440,916
Accretion of discount and redemption feature of convertible preferred stock	(1,025)
Convertible preferred stock redemption	44
Retained Earnings [Member]
Beginning balance, value	(428,965)	(428,600)	(414,715)	(410,738)	(428,600)	(410,738)	(410,738)	(384,269)
Stock-based compensation
Advaxis public offerings, net of offering costs
Warrant exercises
Net loss	(2,440)	(365)	(5,107)	(3,977)			(17,862)	(26,469)
Stock option exercises
Issuance of shares to employees under ESPP Plan
Ending balance, value	(431,405)	$ (428,965)	$ (419,822)	$ (414,715)	$ (431,405)	$ (419,822)	$ (428,600)	$ (410,738)
Accretion of discount and redemption feature of convertible preferred stock
Convertible preferred stock redemption

SCHEDULE OF FAIR VALUE MEASURING UNOBSERVABLE INPUTS (Details) $ in Thousands	6 Months Ended
	Apr. 30, 2022 USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value at October 31, 2021	$ 4,929
Additions	87
Change in fair value	(4,409)
Redemption	(44)
Fair value at April 30, 2022	563
Preferred Stock Redemption Liability [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value at October 31, 2021
Additions	87
Change in fair value	(43)
Redemption	(44)
Fair value at April 30, 2022
Warrant Liability [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value at October 31, 2021	4,929
Additions
Change in fair value	(4,366)
Redemption
Fair value at April 30, 2022	$ 563

TEMPORARY EQUITY (Details Narrative)		1 Months Ended	3 Months Ended		6 Months Ended	12 Months Ended
TEMPORARY EQUITY (Details Narrative)	Apr. 06, 2022 USD ($) $ / shares shares	Jan. 31, 2022 USD ($) shares	Apr. 30, 2021 USD ($)	Jan. 31, 2021 USD ($)	Apr. 30, 2022 USD ($) $ / shares	Oct. 31, 2021 USD ($)	Oct. 31, 2020 USD ($)	Mar. 31, 2021 $ / shares	Nov. 30, 2020 $ / shares	May 31, 2020 $ / shares	Jan. 31, 2020 $ / shares
Subsidiary, Sale of Stock [Line Items]
Stated value			$ 13,683,000	$ 8,550,000		$ 22,233,000	$ 11,066,000
Share purchase price \| $ / shares								$ 68.80		$ 51.20
Issue discount					0.05
Temporary equity stock stated value accumulated dividends					105.00%
Temporary equity stock stated value accumulated dividends on extension					110.00%
Proceeds from issuance or estimated offering		$ 4,312,000			$ 4,300,000
Temporary equity, carrying amount, attributable to parent		4,225,000
Preferred stock, redemption amount	$ 44,000	$ 87,000			$ 44,000
Series D Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Preferred stock conversion price \| $ / shares					$ 20.00
Temporary equity stock stated value accumulated dividends	105.00%
Temporary Equity, Shares Outstanding \| shares	1,000,000
Temporary Equity, Par or Stated Value Per Share \| $ / shares	$ 5.00
Series D Convertible Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Stated value	$ 1,025,000
Preferred stock, redemption amount	$ 44,000
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Share purchase price \| $ / shares									$ 28.00		$ 100.00
Private Placement [Member] \| Institutional Investors [Member] \| Series D Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Advaxis public offerings, net of offering costs, shares \| shares		1,000,000
Stated value					$ 5,000,000
Share purchase price \| $ / shares					$ 4.75