| SCHEDULE OF INTANGIBLE ASSETS |
Intangibles
consisted of the following as of:
SCHEDULE OF INTANGIBLE ASSETS
| |
|
|
|
April 30, 2026 |
|
|
October 31, 2025 |
|
| Finite-lived |
|
Average |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| intangible |
|
Life |
|
Gross |
|
|
Accumulated |
|
|
|
|
|
Gross |
|
|
Accumulated |
|
|
|
|
| assets |
|
(Years) |
|
Asset |
|
|
Amortization |
|
|
Net |
|
|
Asset |
|
|
Amortization |
|
|
Net |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Customer Relationships |
|
10 |
|
$ |
- |
|
|
$ |
- |
|
|
$ |
- |
|
|
$ |
919,503 |
|
|
$ |
(919,503 |
) |
|
$ |
- |
|
| Non Compete Agreements |
|
4 |
|
|
224,637 |
|
|
|
(84,239 |
) |
|
|
140,398 |
|
|
|
423,548 |
|
|
|
(255,744 |
) |
|
|
167,804 |
|
| Value of Technology |
|
7 |
|
|
2,947,155 |
|
|
|
(631,533 |
) |
|
|
2,315,622 |
|
|
|
2,947,155 |
|
|
|
(426,070 |
) |
|
|
2,521,085 |
|
| Patents |
|
10 |
|
|
883,750 |
|
|
|
(380,209 |
) |
|
|
503,541 |
|
|
|
845,906 |
|
|
|
(355,207 |
) |
|
|
490,699 |
|
| Total intangible assets |
|
|
|
$ |
4,055,542 |
|
|
$ |
(1,095,981 |
) |
|
$ |
2,959,561 |
|
|
$ |
5,136,112 |
|
|
$ |
(1,956,524 |
) |
|
$ |
3,179,588 |
|
|
| SCHEDULE OF GOODWILL |
Goodwill
consisted of the following as of:
SCHEDULE OF GOODWILL
| |
|
April 30, |
|
|
October 31, |
|
| |
|
2026 |
|
|
2025 |
|
| |
|
|
|
|
|
|
|
*Coda Octopus Engineering, 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 |
|
| |
|
|
|
|
|
|
|
|
| Goodwill |
|
$ |
3,639,334 |
|
|
$ |
3,639,334 |
|
| * |
This
business unit changed its name from Coda Octopus Colmek, Inc. with effect from March 17, 2025. |
|