DISAGGREGATION OF REVENUE (Tables)

9 Months Ended

Jul. 31, 2023

	For the Three Months Ended July 31, 2023
	Marine		Marine
	Technology		Engineering		Grand
	Business		Business		Total
Disaggregation of Total Net Sales

Primary Geographical Markets
Americas	$	1,321,495	$	1,285,133	$	2,606,628
Europe		503,186		742,148		1,245,334
Australia/Asia		442,670		-		442,670
Middle East/Africa		595,900		-		595,900

Total Revenues	$	2,863,251	$	2,027,281	$	4,890,532

Major Goods/Service Lines
Equipment Sales	$	2,143,203	$	81,671	$	2,224,874
Equipment Rentals		303,525		-		303,525
Software Sales		147,453		-		147,453
Engineering Parts		-		1,377,562		1,377,562
Services		269,070		568,048		837,118

Total Revenues	$	2,863,251	$	2,027,281	$	4,890,532

Goods transferred at a point in time	$	2,290,656	$	81,671	$	2,372,327
Services transferred over time		572,595		1,945,610		2,518,205

Total Revenues	$	2,863,251	$	2,027,281	$	4,890,532

	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, 2023, and October 31, 2022

NOTE 15 – DISAGGREGATION OF REVENUE (Continued)

	For the Nine Months Ended July 31, 2023
	Marine		Marine
	Technology		Engineering		Grand
	Business		Business		Total
Disaggregation of Total Net Sales

Primary Geographical Markets
Americas	$	3,562,038	$	3,753,001	$	7,315,039
Europe		2,011,784		1,764,485		3,776,269
Australia/Asia		3,799,349		-		3,799,349
Middle East/Africa		897,668		-		897,668

Total Revenues	$	10,270,839	$	5,517,486	$	15,788,325

Major Goods/Service Lines
Equipment Sales	$	7,215,919	$	89,624	$	7,305,543
Equipment Rentals		1,088,855		-		1,088,855
Software Sales		784,046		-		784,046
Engineering Parts		-		3,598,547		3,598,547
Services		1,182,019		1,829,315		3,011,334

Total Revenues	$	10,270,839	$	5,517,486	$	15,788,325

Goods transferred at a point in time	$	7,999,965	$	89,624	$	8,089,589
Services transferred over time		2,270,874		5,427,862		7,698,736

Total Revenues	$	10,270,839	$	5,517,486	$	15,788,325

	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	$	7,618,776	$	1,431,416	$	9,050,190
Services transferred over time		3,700,538		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, 2023, and October 31, 2022