| SCHEDULE OF INTANGIBLE ASSETS |
Intangibles
consisted of the following as of:
SCHEDULE OF INTANGIBLE ASSETS
| |
|
|
|
|
July
31, 2026 |
|
|
October
31, 2025 |
|
| Finite-lived
intangible assets |
|
Average
Life (Years)
|
|
|
Gross
Asset
|
|
|
Accumulated
Amortization
|
|
|
Net |
|
|
Gross
Asset
|
|
|
Accumulated
Amortization
|
|
|
Net |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Customer
Relationships |
|
|
10 |
|
|
$ |
- |
|
|
$ |
- |
|
|
$ |
- |
|
|
$ |
919,503 |
|
|
$ |
(919,503 |
) |
|
$ |
- |
|
| Non-Compete Agreements |
|
|
4 |
|
|
|
224,637 |
|
|
|
(98,278 |
) |
|
|
126,359 |
|
|
|
423,548 |
|
|
|
(255,744 |
) |
|
|
167,804 |
|
| Value
of Technology |
|
|
7 |
|
|
|
2,947,155 |
|
|
|
(736,789 |
) |
|
|
2,210,366 |
|
|
|
2,947,155 |
|
|
|
(426,070 |
) |
|
|
2,521,085 |
|
| Patents |
|
|
10 |
|
|
|
901,729 |
|
|
|
(392,728 |
) |
|
|
509,001 |
|
|
|
845,906 |
|
|
|
(355,207 |
) |
|
|
490,699 |
|
| Total
intangible assets |
|
|
|
|
|
$ |
4,073,521 |
|
|
$ |
(1,227,795 |
) |
|
$ |
2,845,726 |
|
|
$ |
5,136,112 |
|
|
$ |
(1,956,524 |
) |
|
$ |
3,179,588 |
|
|
| SCHEDULE OF GOODWILL |
Goodwill
consisted of the following as of:
SCHEDULE OF GOODWILL
| |
|
July
31, |
|
|
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. |
|