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GOODWILL AND IDENTIFIED INTANGIBLE ASSETS | 12 Months Ended
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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: SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSES
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 |

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-30/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-20/tableOfContent + Details
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