| 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. |
|