| SCHEDULE OF INTANGIBLE ASSETS |
Intangibles
consisted of the following as of:
SCHEDULE OF INTANGIBLE ASSETS
| |
|
Average |
|
January
31, 2025 |
|
|
October
31, 2024 |
|
|
|
Life |
|
Gross |
|
|
Accumulated |
|
|
|
|
|
Gross |
|
|
Accumulated |
|
|
|
|
| Finite-lived
intangible assets |
|
(Years) |
|
Asset |
|
|
Amortization |
|
|
Net |
|
|
Asset |
|
|
Amortization |
|
|
Net |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Customer Relationships |
|
10 |
|
$ |
919,503 |
|
|
$ |
(919,503 |
) |
|
$ |
- |
|
|
$ |
919,503 |
|
|
$ |
(919,503 |
) |
|
$ |
- |
|
| Non-Compete Agreements |
|
4 |
|
|
423,548 |
|
|
|
(212,349 |
) |
|
|
211,199 |
|
|
|
423,548 |
|
|
|
(198,911 |
) |
|
|
224,637 |
|
| Value of Technology |
|
7 |
|
|
2,947,155 |
|
|
|
(100,736 |
) |
|
|
2,846,419 |
|
|
|
2,947,155 |
|
|
|
- |
|
|
|
2,947,155 |
|
| Patents |
|
10 |
|
|
827,591 |
|
|
|
(317,774 |
) |
|
|
509,817 |
|
|
|
820,555 |
|
|
|
(305,313 |
) |
|
|
515,242 |
|
| Total intangible assets |
|
|
|
$ |
5,117,797 |
|
|
$ |
(1,550,362 |
) |
|
$ |
3,567,435 |
|
|
$ |
5,110,761 |
|
|
$ |
(1,423,727 |
) |
|
$ |
3,687,034 |
|
|
| SCHEDULE OF GOODWILL |
Goodwill
consisted of the following as of:
SCHEDULE OF GOODWILL
| |
|
January 31, |
|
|
October 31, |
|
| |
|
2025 |
|
|
2024 |
|
| |
|
|
|
|
|
|
| Coda Octopus Colmek, Inc. |
|
$ |
2,038,669 |
|
|
$ |
2,038,669 |
|
| Coda Octopus Products, Ltd |
|
|
62,315 |
|
|
|
62,315 |
|
| Coda Octopus Martech, Ltd |
|
|
1,281,124 |
|
|
|
1,281,124 |
|
| Precision Acoustics Ltd |
|
|
257,226 |
|
|
|
257,226 |
|
| |
|
|
|
|
|
|
|
|
| Total Goodwill |
|
$ |
3,639,334 |
|
|
$ |
3,639,334 |
|
|