INTANGIBLE ASSETS (Tables)

3 Months Ended

Jan. 31, 2026

The following table sets forth the carrying amounts of intangible assets and goodwill including accumulated amortization as of January 31, 2026:

	Remaining Useful Life	Cost		Impairment			Accumulated Amortization			Net Carrying Value
Trademarks and tradenames	10.5 years	$	693,330	$	(418,512	)	$	(133,022	)	$	141,796
Patents, know-how and unpatented technology	10.5 years		710,060		(388,259	)		(143,608	)		178,193
Customer relationships	0 years		114,536		(17,108	)		(97,428	)		-
Total		$	1,517,926	$	(823,879	)	$	(374,058	)		319,989

Remaining

Useful Life

Cost

Impairment

Net Carrying

Value

Goodwill

Indefinite

4,523,040

(1,351,459

)

3,171,581

The following table sets forth the carrying amounts of intangible assets and goodwill including accumulated amortization as of October 31, 2025:

	Remaining Useful Life	Cost		Impairment			Accumulated Amortization			Net Carrying Value
Trademarks and tradenames	10.75 years	$	693,330	$	(418,512	)	$	(129,646	)	$	145,172
Patents, know-how and unpatented technology	10.75 years		710,060		(388,259	)		(139,365	)		182,436
Customer relationships	0 years		114,536		(17,108	)		(97,428	)		-
Total		$	1,517,926	$	(823,879	)	$	(366,439	)		327,608

Vitro Biopharma, Inc. 10-Q