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ACQUISITION OF PRECISION ACOUSTICS LIMITED (Tables) | 12 Months Ended
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Oct. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract] |
SCHEDULE OF POTENTIAL EARNOUT PROVISION AMOUNTS | SCHEDULE OF POTENTIAL EARNOUT PROVISION AMOUNTS
Earnout |  | 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 |
Earnout Amount Payable based on Targets |  | $ | 208,472 |  |  | $ | 418,223 |  |  | $ | 652,275 |
SCHEDULE OF PROFORMA INFORMATION | SCHEDULE OF PROFORMA INFORMATION
|  | October 31, |  |  | October 31, |
|  | 2025 |  |  | 2024 |
Net Revenue |  |  |  |  |  |  |  |
Coda Octopus Group |  | $ | 21,153,172 |  |  | $ | 20,316,161 |
Precision Acoustics |  |  | 5,409,954 |  |  |  | 4,942,389 |
Combined Net Revenue |  |  | 26,563,126 |  |  |  | 25,258,550 |
Net Revenue |  |  | 26,563,126 |  |  |  | 25,258,550 |
Net Income |  |  |  |  |  |  |  |
Amortization of acquired intangible assets, pro forma |  | $ | (480,325 | ) |  | $ | (477,181 | )
Coda Octopus Group |  |  | 3,226,502 |  |  |  | 3,645,996 |
Precision Acoustics |  |  | 1,383,753 |  |  |  | 483,776 |
Combined Net Income |  | $ | 4,129,930 |  |  | $ | 3,652,591 |
Net Income |  | $ | 4,129,930 |  |  | $ | 3,652,591 |
SCHEDULE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED IN ACQUISITION | The table below shows the fair value of the assets acquired and liabilities assumed in connection with the PAL acquisition. SCHEDULE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED IN ACQUISITION
|  | October 29, 2024 |
Description |  | Amount |
Tangible assets and liabilities acquired |  |  |  |
Cash (including excess cash amount purchased of $1,337,415) |  | $ | 1,933,284 |
Accounts receivable |  |  | 698,595 |
Inventory |  |  | 980,594 |
Property, plant and equipment |  |  | 509,337 |
Right of Use Asset |  |  | 417,881 |
Accounts payable |  |  | (362,305 | )
Lease liability |  |  | (417,881 | )
Deferred revenues |  |  | (498,422 | )
Accruals and other liabilities |  |  | (151,532 | )
Intangible assets and liabilities at fair value |  |  |  |
Fair value of noncompete agreement |  |  | 224,637 |
Value of PA technology |  |  | 2,947,155 |
Expected value of earnout provision |  |  | - |
Goodwill |  |  | 257,226 |
Total purchase price |  | $ | 6,538,569 |
Acquisition, net of acquired cash |  | $ | 4,605,285 |

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