Quarterly report [Sections 13 or 15(d)]

FOREIGN CURRENCY TRANSLATION

FOREIGN CURRENCY TRANSLATION	9 Months Ended
Jul. 31, 2026
Foreign Currency [Abstract]
FOREIGN CURRENCY TRANSLATION	Note 5 – FOREIGN CURRENCY TRANSLATION Assets and liabilities of foreign subsidiaries whose functional currency is the local currency are translated into U.S. dollars using exchange rates in effect at the balance sheet date. Revenues and expenses are translated using weighted average exchange rates prevailing during the reporting period. Stockholders’ equity accounts are translated using historical exchange rates. Translation adjustments resulting from the conversion of foreign subsidiaries’ financial statements into U.S. dollars are recorded as a component of accumulated other comprehensive income (loss) within stockholders’ equity. Foreign currency transaction gains and losses resulting from transactions denominated in currencies other than an entity’s functional currency are included in the consolidated statements of income and comprehensive income. CODA OCTOPUS GROUP, INC. Notes to the Unaudited Consolidated Financial Statements July 31, 2026 and October 31, 2025

FOREIGN CURRENCY TRANSLATION

9 Months Ended

Jul. 31, 2026

Note 5 – FOREIGN CURRENCY TRANSLATION

Assets and liabilities of foreign subsidiaries whose functional currency is the local currency are translated into U.S. dollars using exchange rates in effect at the balance sheet date. Revenues and expenses are translated using weighted average exchange rates prevailing during the reporting period. Stockholders’ equity accounts are translated using historical exchange rates.

Translation adjustments resulting from the conversion of foreign subsidiaries’ financial statements into U.S. dollars are recorded as a component of accumulated other comprehensive income (loss) within stockholders’ equity.

Foreign currency transaction gains and losses resulting from transactions denominated in currencies other than an entity’s functional currency are included in the consolidated statements of income and comprehensive income.

CODA OCTOPUS GROUP, INC.

Notes to the Unaudited Consolidated Financial Statements

July 31, 2026 and October 31, 2025

- Definition

The entire disclosure for foreign currency transactions and translation. This may include description of foreign currency transactions, foreign currency gains and losses, explanation of change in cumulative translation adjustment, description of effect of subsequent foreign currency exchange rate change, cumulative translation adjustment movement, foreign currency translation adjustment by component movement, translation adjustment for net investment hedge movement, adjustment for long-term intercompany transactions, schedule of long-term intercompany balances and any other foreign currency transactions and translation related items.

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