DISAGGREGATION OF REVENUE (Tables)

6 Months Ended

Apr. 30, 2025

	Business		PAL		Business		Total
	For the Three Months Ended April 30, 2025
	Marine		Acoustic Sensors and		Marine
	Technology		Materials		Engineering		Grand
	Business		Business		Business		Total
Disaggregation of Total Net Revenues

Primary Geographical Markets
Americas	$	1,423,701	$	176,799	$	1,143,682	$	2,744,182
Europe		254,107		551,654		696,618		1,502,379
Australia/Asia		2,200,282		548,276		-		2,748,558
Middle East/Africa		-		22,340		-		22,340

Total Net Revenues	$	3,878,090	$	1,299,069	$	1,840,300	$	7,017,459

Major Goods/Service Lines
Equipment Sales	$	3,319,322	$	1,134,281	$	45,583	$	4,499,186
Equipment Rentals		168,791		-		-		168,791
Software Sales		228,053		-		-		228,053
Engineering Parts		-		-		1,603,789		1,603,789
Services		161,924		164,788		190,928		517,640

Total Net Revenues	$	3,878,090	$	1,299,069	$	1,840,300	$	7,017,459

Goods transferred at a point in time	$	3,547,375	$	1,134,281	$	45,583	$	4,727,239
Services transferred over time		330,715		164,788		1,794,717		2,290,220

Total Net Revenues	$	3,878,090	$	1,299,069	$	1,840,300	$	7,017,459

CODA OCTOPUS GROUP, INC.

Notes to the Unaudited Consolidated Financial Statements

April 30, 2025 and October 31, 2024

NOTE 16 – DISAGGREGATION OF REVENUE (Continued)

	Business		Business		Total
	For the Three Months Ended April 30, 2024
	Marine		Marine
	Technology		Engineering		Grand
	Business		Business		Total
Disaggregation of Total Net Revenues

Primary Geographical Markets
Americas	$	640,943	$	799,214	$	1,440,157
Europe		1,464,322		999,250		2,463,572
Australia/Asia		1,071,295		-		1,071,295
Middle East/Africa		348,154		-		348,154

Total Net Revenues	$	3,524,714	$	1,798,464	$	5,323,178

Major Goods/Service Lines
Equipment Sales	$	2,005,128	$	174,375	$	2,179,503
Equipment Rentals		699,664		-		699,664
Software Sales		176,742		-		176,742
Engineering Parts		-		1,426,224		1,426,224
Services		643,180		197,865		841,045

Total Net Revenues	$	3,524,714	$	1,798,464	$	5,323,178

Goods transferred at a point in time	$	2,181,870	$	174,375	$	2,356,245
Services transferred over time		1,342,844		1,624,089		2,966,933

Total Net Revenues	$	3,524,714	$	1,798,464	$	5,323,178

CODA OCTOPUS GROUP, INC.

Notes to the Unaudited Consolidated Financial Statements

April 30, 2025 and October 31, 2024

NOTE 16 – DISAGGREGATION OF REVENUE (Continued)

	Business		PAL		Business		Total
	For the Six Months Ended April 30, 2025
	Marine		Acoustic Sensors and		Marine
	Technology		Materials		Engineering		Grand
	Business		Business		Business		Total
Disaggregation of Total Net Revenues

Primary Geographical Markets
Americas	$	1,778,337	$	432,222	$	1,832,460	$	4,043,019
Europe		577,650		1,197,128		1,629,485		3,404,263
Australia/Asia		3,792,093		920,744		-		4,712,837
Middle East/Africa		5,819		61,236		-		67,055

Total Net Revenues	$	6,153,899	$	2,611,330	$	3,461,945	$	12,227,174

Major Goods/Service Lines
Equipment Sales	$	5,054,063	$	2,298,077	$	187,511	$	7,539,651
Equipment Rentals		393,234		-		-		393,234
Software Sales		348,848		59,600		-		408,448
Engineering Parts		-		-		2,820,199		2,820,199
Services		357,754		253,653		454,235		1,065,642

Total Net Revenues	$	6,153,899	$	2,611,330	$	3,461,945	$	12,227,174

Goods transferred at a point in time	$	5,402,911	$	2,357,677	$	202,608	$	7,963,196
Services transferred over time		750,988		253,653		3,259,337		4,263,978

Total Net Revenues	$	6,153,899	$	2,611,330	$	3,461,945	$	12,227,174

	Business		Business		Total
	For the Six Months Ended April 30, 2024
	Marine		Marine
	Technology		Engineering		Grand
	Business		Business		Total
Disaggregation of Total Net Revenues

Primary Geographical Markets
Americas	$	978,015	$	1,254,628	$	2,232,643
Europe		2,408,010		1,462,261		3,870,271
Australia/Asia		2,870,835		-		2,870,835
Middle East/Africa		810,620		-		810,620

Total Net Revenues	$	7,067,480	$	2,716,889	$	9,784,369

Major Goods/Service Lines
Equipment Sales	$	4,381,400	$	347,199	$	4,728,599
Equipment Rentals		1,080,473		-		1,080,473
Software Sales		402,271		-		402,271
Engineering Parts		-		1,922,128		1,922,128
Services		1,203,336		447,562		1,650,898

Total Net Revenues	$	7,067,480	$	2,716,889	$	9,784,369

Goods transferred at a point in time	$	4,783,671	$	347,199	$	5,130,870
Services transferred over time		2,283,809		2,369,690		4,653,499

Total Net Revenues	$	7,067,480	$	2,716,889	$	9,784,369