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2017 AND 2021 STOCK INCENTIVE PLANS | 6 Months Ended
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Apr. 30, 2025
Equity [Abstract] |
2017 AND 2021 STOCK INCENTIVE PLANS | NOTE 14 – 2017 AND 2021 STOCK INCENTIVE PLANS 2017 and 2021 Stock Incentive Plan (together “SIPs”) On December 6, 2017, the Board of Directors adopted the 2017 Stock Incentive Plan (the “2017 Plan”). The purpose of the Plan is to advance the interests of the Company and its stockholders by enabling the Company and its subsidiaries to attract and retain qualified individuals through opportunities for equity participation in the Company, and to reward those individuals who contribute to the Company’s achievement of its economic objectives. The Plan was adopted subject to Stockholders’ approval and was approved by Stockholders at the Company’s Annual General Meeting held on July 24, 2018, and provides for a maximum of 913,612 to be issued under this Plan. On July 12, 2021, a second plan was adopted by the Board of Directors (2021 Plan). The 2021 Plan is identical to the 2017 Plan in all material respects except that the maximum number of shares allocated for issuance is 1,000,000. The shares allocated for issuance under the SIPs may, at the election of the Compensation Committee, be either treasury shares or shares authorized but unissued, and, if treasury shares are used, all references in the SIPs to the issuance of shares will, for corporate law purposes, be deemed to mean the transfer of shares from treasury. Pursuant to the terms of the 2017 Plan, during the three month ended April 30, 2025, the Company granted 5,766 restricted stock awards. There were no forfeitures or treasury stock created. During the three months ended April 30, 2025, 3,500 options were exercised on a cashless basis, pursuant to which the Company issued 1,444 shares of common stock. During the three months ended April 30, 2025, 2,056 shares were returned to the Plan as a result of the exercise of options on a cashless basis during the period. During the six months ended April 30, 2025, the Company granted 17,646 restricted stock awards. There were no forfeitures or treasury stock created. During the six months ended April 30, 2025 there were 53,003 options exercised on a cashless basis, pursuant to which 24,761 shares of common stock were issued. During the six months ended April 30, 2025, 28,242 shares were returned to the Plan as a result of the exercise of options on a cashless basis during the six month period. As of April 30, 2025, there were 1,379,348 shares available for future issuance under the 2017 and 2021 Plans. The total stock compensation expense during the three month period ended April 2025 and 2024 was $66,239 and ($60,862), respectively. During the six months ended April 30, 2025 and 2024, these were $166,384 (of which $81,400 constituted unregistered stock which was issued outside of the SIPs) and $16,214, respectively. CODA OCTOPUS GROUP, INC. Notes to the Unaudited Consolidated Financial Statements April 30, 2025 and October 31, 2024

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