DISAGGREGATION OF REVENUE (Tables)

3 Months Ended

Jan. 31, 2024

	Marine		Marine
	For the Three Months Ended January 31, 2024
	Marine		Marine
	Technology		Engineering		Grand
	Business		Business		Total
Disaggregation of Total Net Sales

Primary Geographical Markets
Americas	$	337,072	$	455,414	$	792,486
Europe		943,688		463,011		1,406,699
Australia/Asia		1,799,540		-		1,799,540
Middle East/Africa		462,466		-		462,466

Total Revenues	$	3,542,766	$	918,425	$	4,461,191


Major Goods/Service Lines
Equipment Sales	$	2,376,272	$	172,824	$	2,549,096
Equipment Rentals		380,809		-		380,809
Software Sales		225,529		-		225,529
Engineering Parts		-		495,904		495,904
Services		560,156		249,697		809,853

Total Revenues	$	3,542,766	$	918,425	$	4,461,191


Goods transferred at a point in time	$	2,601,801	$	172,824	$	2,774,625
Services transferred over time		940,965		745,601		1,686,566

Total Revenues	$	3,542,766	$	918,425	$	4,461,191

CODA OCTOPUS GROUP, INC.

Notes to the Consolidated Financial Statements

January 31, 2024 and October 31, 2023

NOTE 13 –DISAGGREGATION OF REVENUE (Continued)

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

Primary Geographical Markets
Americas	$	486,293	$	1,322,977	$	1,809,270
Europe		696,410		449,148		1,145,558
Australia/Asia		2,432,428		-		2,432,428
Middle East/Africa		209,028		-		209,028

Total Revenues	$	3,824,159	$	1,772,125	$	5,596,284


Major Goods/Service Lines
Equipment Sales	$	2,572,560	$	-	$	2,572,560
Equipment Rentals		265,903		-		265,903
Software Sales		417,170		-		417,170
Engineering Parts		-		1,149,079		1,149,079
Services		568,526		623,046		1,191,572

Total Revenues	$	3,824,159	$	1,772,125	$	5,596,284


Goods transferred at a point in time	$	2,989,730	$	-	$	2,989,730
Services transferred over time		834,429		1,772,125		2,606,554

Total Revenues	$	3,824,159	$	1,772,125	$	5,596,284