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2017 AND 2021 STOCK INCENTIVE PLANS | 9 Months Ended
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Jul. 31, 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 months ended July 31, 2025, no awards of either restricted stock or options were made; 2,500 restricted stock awards were forfeited, and no treasury stock was created. As a result of the forfeiture, 2,500 shares were returned to the 2017 Plan during the period. During the nine months ended July 31, 2025, the Company granted 17,646 restricted stock awards. There were 2,500 forfeitures of restricted stock award and no treasury stock created. During the nine months ended July 31, 2025 there were 53,003 options exercised on a cashless basis, pursuant to which 24,761 shares of common stock were issued. During the nine months ended July 31, 2025, 28,242 shares were returned to the Plan as a result of the exercise of options on a cashless basis and 2,500 as a result of restricted stock forfeitures during the nine month period. As of July 31, 2025, there were 1,376,848 shares available for future issuance under the 2017 and 2021 Plans. The total stock compensation expense during the three month period ended July 31, 2025 and 2024 was $29,773 and $37,081 respectively. During the nine months ended July 31, 2025 and 2024, these were $196,156 (of which $81,400 constituted unregistered stock which was issued outside of the SIPs) and $86,843, respectively. CODA OCTOPUS GROUP, INC. Notes to the Unaudited Consolidated Financial Statements July 31, 2025 and October 31, 2024

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