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ACQUISITIONS (Tables)
9 Months Ended
Jul. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
SCHEDULE OF PROFORMA INFORMATION

 

   Pro forma   Pro forma   Pro forma   Pro forma 
   Three Months   Three Months   Nine Months   Nine Months 
   Ended   Ended   Ended   Ended 
   July 31,   July 31,   July 31,   July 31, 
   2025   2024   2025   2024 
Net Revenue                    
Coda Octopus Group  $5,606,259   $5,476,544   $15,222,103   $15,260,913 
Precision Acoustics   1,458,536    1,123,979    4,069,866    3,701,901 
Combined Net Revenue  $7,064,795   $6,600,523   $19,291,969   $18,962,814 
                     
Net Income                    
Amortization of acquired intangible assets, pro forma  $(123,656)  $(116,890)  $(357,688)  $(348,917)
Coda Octopus Group   1,034,037    1,274,658    2,292,937    3,319,784 
Precision Acoustics   372,604    290,460    1,169,473    299,540 
Combined Net Income  $1,282,985   $1,448,228   $3,104,722   $3,270,407 
SCHEDULE OF POTENTIAL EARNOUT PROVISION AMOUNTS

 

Earn Out  2025 FY   2026 FY   2027 FY 
Revenue Target  $5,334,584   $5,867,914   $6,454,962 
Pre-Tax Profit Target  $1,046,476   $1,295,597   $1,573,133 
Earn Out Amount Payable based on Targets  $208,472   $418,223   $652,275