DISAGGREGATION OF REVENUE (Tables)

3 Months Ended

Jan. 31, 2025

	Business		PAL		Business		Total
	For the Three Months Ended January 31, 2025
	Marine		Acoustic Sensors and Materials		Marine
	Technology		Business		Engineering		Grand
	Business		(“PAL”)		Business		Total
Disaggregation of Total Net Sales

Primary Geographical Markets
Americas	$	354,636	$	255,423	$	688,778	$	1,298,837
Europe		323,543		645,474		932,867		1,901,884
Australia/Asia		1,591,811		372,468		-		1,964,279
Middle East/Africa		5,819		38,896		-		44,715

Total Revenues	$	2,275,809	$	1,312,261	$	1,621,645	$	5,209,715

Major Goods/Service Lines
Equipment Sales	$	1,734,741	$	1,163,796	$	141,928	$	3,040,465
Equipment Rentals		224,443		-		-		224,443
Software Sales		120,795		59,600		-		180,395
Engineering Parts		-		-		1,216,410		1,216,410
Services		195,830		88,865		263,307		548,002

Total Revenues	$	2,275,809	$	1,312,261	$	1,621,645	$	5,209,715

Timing of Revenue Recognition
Goods transferred at a point in time	$	1,855,536	$	1,223,396	$	157,025	$	3,235,957
Services transferred over time		420,273		88,865		1,464,620		1,973,758

Total Revenues	$	2,275,809	$	1,312,261	$	1,621,645	$	5,209,715

CODA OCTOPUS GROUP, INC.

Notes to the Consolidated Financial Statements

January 31, 2025 and October 31, 2024

NOTE 16 – DISAGGREGATION OF REVENUE (Continued)

	Business		Business		Total
	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

Timing of Revenue Recognition
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