DISAGGREGATION OF REVENUE (Tables)

3 Months Ended

Jan. 31, 2022

	For the Three Months Ended January 31, 2022
	Marine		Marine
	Technology		Engineering		Grand
	Business		Business		Total
Disaggregation of Total Net Sales
Revenues
Primary Geographical Markets
Americas	$	2,057,668	$	1,204,282	$	3,261,950
Europe		491,016		810,178		1,301,194
Australia/Asia		815,084		-		815,084
Middle East/Africa		459,980		-		459,980

Total Revenues	$	3,823,748	$	2,014,460	$	5,838,208


Major Goods/Service Lines
Equipment Sales	$	1,958,845	$	436,864	$	2,395,709
Equipment Rentals		630,468		-		630,468
Software Sales		304,796		-		304,796
Engineering Parts		-		1,300,618		1,300,618
Services		929,639		276,978		1,206,617

Total Revenues	$	3,823,748	$	2,014,460	$	5,838,208


Goods transferred at a point in time	$	2,263,641	$	436,866	$	2,724,343
Services transferred over time		1,560,107		1,577,594		3,113,865

Total Revenues	$	3,823,748	$	2,014,460	$	5,838,208

CODA OCTOPUS GROUP, INC.

Notes to the Consolidated Financial Statements

January 31, 2022 and October 31, 2021

NOTE 15 –DISAGGREGATION OF REVENUE (Continued)

	For the Three Months Ended January 31, 2021
	Marine		Marine
	Technology		Engineering		Grand
	Business		Business		Total
Disaggregation of Total Net Sales
Revenues
Primary Geographical Markets
Americas	$	549,278	$	516,441	$	1,065,719
Europe		1,125,112		785,739		1,910,851
Australia/Asia		2,008,210		-		2,008,210
Middle East/Africa		65,679		-		65,679

Total Revenues	$	3,748,279	$	1,302,180	$	5,050,459


Major Goods/Service Lines
Equipment Sales	$	2,793,487	$	220,957	$	3,014,444
Equipment Rentals		334,363		-		334,363
Software Sales		225,222		-		225,222
Engineering Parts		-		856,347		856,347
Services		395,207		224,876		620,083

Total Revenues	$	3,748,279	$	1,302,180	$	5,050,459


Goods transferred at a point in time	$	3,056,037	$	220,957	$	3,276,994
Services transferred over time		692,242		1,081,223		1,773,465

Total Revenues	$	3,748,279	$	1,302,180	$	5,050,459