GOODWILL AND IDENTIFIED INTANGIBLE ASSETS

12 Months Ended

Oct. 31, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND IDENTIFIED INTANGIBLE ASSETS

NOTE 8 – GOODWILL AND IDENTIFIED INTANGIBLE ASSETS

Intangibles consisted of the following as of:

SCHEDULE OF INTANGIBLE ASSETS

		October 31, 2025							October 31, 2024
	Average
Finite-lived	Life	Gross		Accumulated					Gross		Accumulated
intangible assets	(Years)	Asset		Amortization			Net		Asset		Amortization			Net

Customer Relationships	10	$	919,503	$	(919,503	)	$	0	$	919,503	$	(919,503	)	$	0
Non-Compete Agreements	4		423,548		(255,744	)		167,804		423,548		(198,911	)		224,637
Value of Technology	7		2,947,155		(426,070	)		2,521,085		2,947,155		-			2,947,155
Patents	10-15		845,906		(355,207	)		490,699		820,555		(305,313	)		515,242
Total intangible assets		$	5,136,112	$	(1,956,524	)	$	3,179,588	$	5,110,761	$	(1,423,727	)	$	3,687,034

Estimated future annual amortization expenses of finite-lived assets as of October 31, 2025, is as follows:

Years Ending October 31,	Amount

2026	$	523,996
2027		521,218
2028		521,218
2029		465,059
2030		465,059

Thereafter		683,038

Totals	$	3,179,588

Amortization of intangible assets for the years ended October 31, 2025, and 2024 was $530,218 and $60,476 respectively, driven by the acquisition of PAL.

Goodwill consisted of the following as of:

SCHEDULE OF GOODWILL

	October 31,		October 31,
	2025		2024

Coda Octopus Engineering, Inc. (US Based)	$	2,038,669	$	2,038,669
Coda Octopus Products Limited (UK Based)		62,315		62,315
Coda Octopus Martech Limited (UK Based)		1,281,124		1,281,124
Precision Acoustics Limited (UK Based)		257,226		257,226

Total Goodwill	$	3,639,334	$	3,639,334

Coda Octopus Group, Inc. 10-K/A