| 
 NOTE
13 – EARNINGS PER SHARE 
 SCHEDULE
OF EARNINGS PER SHARE BASIC AND DILUTED 
  
    |   | 
  | 
    Three
    Months | 
  | 
  | 
    Three
    Months | 
  | 
 
  
    |   | 
  | 
    Ended | 
  | 
  | 
    Ended | 
  | 
 
  
    |   | 
  | 
    January
    31, | 
  | 
  | 
    January
    31, | 
  | 
 
  
    | Fiscal
    Period | 
  | 
    2022 | 
  | 
  | 
    2021 | 
  | 
 
  
    | Numerator: | 
  | 
      | 
  | 
  | 
  | 
      | 
  | 
  | 
 
  
    | 
Net
    Income
 | 
  | 
    $ | 
1,217,248 | 
  | 
  | 
    $ | 
1,128,844 | 
  | 
 
  
    |   | 
  | 
      | 
  | 
  | 
  | 
      | 
  | 
  | 
 
  
    | Denominator: | 
  | 
      | 
  | 
  | 
  | 
      | 
  | 
  | 
 
  
    | Basic
    weighted average common shares outstanding | 
  | 
      | 
10,857,195 | 
  | 
  | 
      | 
10,751,881 | 
  | 
 
  
    | 
Unvested
    portion of options and restricted stock awards
 | 
  | 
      | 
539,666 | 
  | 
  | 
      | 
557,000 | 
  | 
 
  
    | Diluted
    outstanding shares | 
  | 
      | 
11,396,861 | 
  | 
  | 
      | 
11,308,881 | 
  | 
 
  
    |   | 
  | 
      | 
  | 
  | 
  | 
      | 
  | 
  | 
 
  
    | 
Net Income per share
 | 
  | 
      | 
  | 
  | 
  | 
      | 
  | 
  | 
 
  
    |   | 
  | 
      | 
  | 
  | 
  | 
      | 
  | 
  | 
 
  
    | Basic | 
  | 
    $ | 
0.11 | 
  | 
  | 
    $ | 
0.10 | 
  | 
 
  
    | Diluted | 
  | 
    $ | 
0.11 | 
  | 
  | 
    $ | 
0.10 | 
  | 
 
   
  
  
CODA
OCTOPUS GROUP, INC. 
Notes
to the Consolidated Financial Statements 
January
31, 2022 and October 31, 2021 
  
 |