DISAGGREGATION OF REVENUE (Tables)

9 Months Ended

Jul. 31, 2022

	For the Three Months Ended July 31, 2022
	Marine		Marine
	Technology		Engineering		Grand
	Business		Business		Total
Disaggregation of Total Net Sales

Primary Geographical Markets
Americas	$	1,626,657	$	1,468,483	$	3,095,140
Europe		278,973		794,369		1,073,342
Australia/Asia		1,435,637		-		1,435,637
Middle East/Africa		663,290		-		663,290

Total Revenues	$	4,004,557	$	2,262,852	$	6,267,409

Major Goods/Service Lines
Equipment Sales	$	2,928,019	$	451,416	$	3,379,435
Equipment Rentals		380,984		-		380,984
Software Sales		252,204		-		252,204
Engineering Parts		-		999,228		999,228
Services		443,350		812,208		1,255,558

Total Revenues	$	4,004,557	$	2,262,852	$	6,267,409

Goods transferred at a point in time	$	3,180,223	$	451,416	$	3,631,639
Services transferred over time		824,334		1,811,436		2,635,770

Total Revenues	$	4,004,557	$	2,262,852	$	6,267,409

CODA OCTOPUS GROUP, INC.

Notes to the Consolidated Financial Statements

July 31, 2022, and October 31, 2021

NOTE 15 –DISAGGREGATION OF REVENUE (Continued)

	For the Three Months Ended July 31, 2021
	Marine		Marine
	Technology		Engineering		Grand
	Business		Business		Total
Disaggregation of Total Net Sales

Primary Geographical Markets
Americas	$	962,043	$	589,560	$	1,551,603
Europe		1,649,281		1,392,764		3,042,045
Australia/Asia		971,563		-		971,563
Middle East/Africa		262,164		-		262,164

Total Revenues	$	3,845,051	$	1,982,324	$	5,827,375

Major Goods/Service Lines
Equipment Sales	$	2,151,520	$	782,255	$	2,933,775
Equipment Rentals		713,389		-		713,389
Software Sales		153,150		-		153,150
Engineering Parts		-		1,093,176		1,093,176
Services		826,992		106,893		933,885

Total Revenues	$	3,845,051	$	1,982,324	$	5,827,375

Goods transferred at a point in time	$	2,298,962	$	670,255	$	2,969,217
Services transferred over time		1,546,089		1,312,069		2,858,158

Total Revenues	$	3,845,051	$	1,982,324	$	5,827,375

CODA OCTOPUS GROUP, INC.

Notes to the Consolidated Financial Statements

July 31, 2022, and October 31, 2021

NOTE 15 –DISAGGREGATION OF REVENUE (Continued)

	For the Nine Months Ended July 31, 2022
	Marine		Marine
	Technology		Engineering		Grand
	Business		Business		Total
Disaggregation of Total Net Sales

Primary Geographical Markets
Americas	$	4,109,260	$	3,251,009	$	7,360,269
Europe		991,323		2,520,132		3,511,455
Australia/Asia		4,477,178		-		4,477,178
Middle East/Africa		1,741,553		-		1,741,553

Total Revenues	$	11,319,314	$	5,771,141	$	17,090,455

Major Goods/Service Lines
Equipment Sales	$	6,945,001	$	1,431,414	$	8,376,415
Equipment Rentals		1,726,760		-		1,726,760
Software Sales		691,422		-		691,422
Engineering Parts		-		2,918,181		2,918,181
Services		1,956,131		1,421,546		3,377,677

Total Revenues	$	11,319,314	$	5,771,141	$	17,090,455

Goods transferred at a point in time	$	7,618,774	$	1,431,416	$	9,050,190
Services transferred over time		3,700,540		4,339,725		8,040,265

Total Revenues	$	11,319,314	$	5,771,141	$	17,090,455

CODA OCTOPUS GROUP, INC.

Notes to the Consolidated Financial Statements

July 31, 2022, and October 31, 2021

NOTE 15 –DISAGGREGATION OF REVENUE (Continued)

	For the Nine Months Ended July 31, 2021
	Marine		Marine
	Technology		Engineering		Grand
	Business		Business		Total
Disaggregation of Total Net Sales

Primary Geographical Markets
Americas	$	2,425,850	$	1,703,464	$	4,129,314
Europe		4,440,036		2,769,707		7,209,743
Australia/Asia		4,466,796		-		4,466,796
Middle East/Africa		445,057		-		445,057

Total Revenues	$	11,777,739	$	4,473,171	$	16,250,910

Major Goods/Service Lines
Equipment Sales	$	8,035,469	$	1,096,718	$	9,132,187
Equipment Rentals		1,645,942		-		1,645,942
Software Sales		599,425		-		599,425
Engineering Parts		-		2,727,892		2,941,848
Services		1,496,903		648,561		1,931,508

Total Revenues	$	11,777,739	$	4,473,171	$	16,250,910

Goods transferred at a point in time	$	8,666,514	$	984,717	$	9,651,231
Services transferred over time		3,111,225		3,488,454		6,599,679

Total Revenues	$	11,777,739	$	4,473,171	$	16,250,910