DISAGGREGATION OF REVENUE (Tables)

6 Months Ended

Apr. 30, 2023

	For the Three Months Ended April 30, 2023
	Marine		Marine
	Technology		Engineering		Grand
	Business		Business		Total
Disaggregation of Total Net Sales

Primary Geographical Markets
Americas	$	1,754,250	$	1,144,891	$	2,899,141
Europe		812,188		573,189		1,385,377
Australia/Asia		924,251		-		924,251
Middle East/Africa		92,740		-		92,740

Total Revenues	$	3,583,429	$	1,718,080	$	5,301,509

Major Goods/Service Lines
Equipment Sales	$	2,500,156	$	7,953	$	2,508,109
Equipment Rentals		519,427		-		519,427
Software Sales		219,423		-		219,423
Engineering Parts		-		1,071,906		1,071,906
Services		344,423		638,221		982,644

Total Revenues	$	3,583,429	$	1,718,080	$	5,301,509

Goods transferred at a point in time	$	2,719,579	$	7,953	$	2,727,532
Services transferred over time		863,850		1,710,127		2,573,977

Total Revenues	$	3,583,429	$	1,718,080	$	5,301,509

CODA OCTOPUS GROUP, INC.

Notes to the Consolidated Financial Statements

April 30, 2023 and October 31, 2022

NOTE 15 –DISAGGREGATION OF REVENUE (Continued)

	For the Three Months Ended April 30, 2022
	Marine		Marine
	Technology		Engineering		Grand
	Business		Business		Total
Disaggregation of Total Net Sales

Primary Geographical Markets
Americas	$	424,935	$	578,244	$	1,003,179
Europe		221,334		915,585		1,136,919
Australia/Asia		2,226,457		-		2,226,457
Middle East/Africa		618,283		-		618,283

Total Revenues	$	3,491,009	$	1,493,829	$	4,984,838

Major Goods/Service Lines
Equipment Sales	$	2,058,137	$	543,134	$	2,601,271
Equipment Rentals		715,308		-		715,308
Software Sales		134,422		-		134,422
Engineering Parts		-		618,335		618,335
Services		583,142		332,360		915,502

Total Revenues	$	3,491,009	$	1,493,829	$	4,984,838

Goods transferred at a point in time	$	2,174,910	$	543,134	$	2,718,044
Services transferred over time		1,316,099		950,695		2,266,794

Total Revenues	$	3,491,009	$	1,493,829	$	4,984,838

CODA OCTOPUS GROUP, INC.

Notes to the Consolidated Financial Statements

April 30, 2023 and October 31, 2022

NOTE 15 –DISAGGREGATION OF REVENUE (Continued)

	For the Six Months Ended April 30, 2023
	Marine		Marine
	Technology		Engineering		Grand
	Business		Business		Total
Disaggregation of Total Net Sales

Primary Geographical Markets
Americas	$	2,240,543	$	2,467,868	$	4,708,411
Europe		1,508,598		1,022,337		2,530,935
Australia/Asia		3,356,679		-		3,356,679
Middle East/Africa		301,768		-		301,768

Total Revenues	$	7,407,588	$	3,490,205	$	10,897,793

Major Goods/Service Lines
Equipment Sales	$	5,072,716	$	7,953	$	5,080,669
Equipment Rentals		785,330		-		785,330
Software Sales		636,593		-		636,593
Engineering Parts		-		2,220,985		2,220,985
Services		912,949		1,261,267		2,174,216

Total Revenues	$	7,407,588	$	3,490,205	$	10,897,793

Goods transferred at a point in time	$	5,709,309	$	7,953	$	5,717,262
Services transferred over time		1,698,279		3,482,252		5,180,531

Total Revenues	$	7,407,588	$	3,490,205	$	10,897,793

CODA OCTOPUS GROUP, INC.

Notes to the Consolidated Financial Statements

April 30, 2023 and October 31, 2022

NOTE 15 –DISAGGREGATION OF REVENUE (Continued)

	For the Six Months Ended April 30, 2022
	Marine		Marine
	Technology		Engineering		Grand
	Business		Business		Total
Disaggregation of Total Net Sales

Primary Geographical Markets
Americas	$	2,482,603	$	1,782,526	$	4,265,129
Europe		712,350		1,725,763		2,438,113
Australia/Asia		3,041,541		-		3,041,541
Middle East/Africa		1,078,263		-		1,078,263

Total Revenues	$	7,314,757	$	3,508,289	$	10,823,046

Major Goods/Service Lines
Equipment Sales	$	4,016,982	$	979,998	$	4,996,980
Equipment Rentals		1,345,776		-		1,345,776
Software Sales		439,218		-		439,218
Engineering Parts		-		1,918,953		1,918,953
Services		1,512,781		609,338		2,122,119

Total Revenues	$	7,314,757	$	3,508,289	$	10,823,046

Goods transferred at a point in time	$	4,438,551	$	980,000	$	5,418,551
Services transferred over time		2,876,206		2,528,289		5,404,495

Total Revenues	$	7,314,757	$	3,508,289	$	10,823,046