DISAGGREGATION OF REVENUE (Tables)

9 Months Ended

Jul. 31, 2025

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

Primary Geographical Markets
Americas	$	1,696,334	$	299,861	$	583,940	$	2,580,135
Europe		157,227		619,730		1,037,844		1,814,801
Australia/Asia		1,079,902		501,892		-		1,581,794
Middle East/Africa		1,051,012		37,053		-		1,088,065

Total Revenues	$	3,984,475	$	1,458,536	$	1,621,784	$	7,064,795

Major Goods/Service Lines
Equipment Sales	$	2,746,255	$	1,169,611	$	269,036	$	4,184,902
Equipment Rentals		304,617		3,084		-		307,701
Software Sales		236,803		-		-		236,803
Engineering Parts		-		-		1,100,991		1,100,991
Services		696,800		285,841		251,757		1,234,398

Total Revenues	$	3,984,475	$	1,458,536	$	1,621,784	$	7,064,795

Goods transferred at a point in time	$	2,983,058	$	1,169,611	$	269,036	$	4,421,705
Services transferred over time		1,001,417		288,925		1,352,748		2,643,090

Total Revenues	$	3,984,475	$	1,458,536	$	1,621,784	$	7,064,795

CODA OCTOPUS GROUP, INC.

Notes to the Unaudited Consolidated Financial Statements

July 31, 2025 and October 31, 2024

NOTE 16 – DISAGGREGATION OF REVENUE (Continued)

	Business		Business		Total
	For the Three Months Ended July 31, 2024
	Marine		Marine
	Technology		Engineering		Grand
	Business (“Products”)		Business (“Engineering”)		Total
Disaggregation of Total Net Sales

Primary Geographical Markets
Americas	$	682,477	$	1,773,621	$	2,456,098
Europe		662,700		654,379		1,317,079
Australia/Asia		1,497,495		-		1,497,495
Middle East/Africa		205,872		-		205,872

Total Revenues	$	3,048,544	$	2,428,000	$	5,476,544

Major Goods/Service Lines
Equipment Sales	$	1,349,011	$	329,492	$	1,678,503
Equipment Rentals		805,259		-		805,259
Software Sales		251,488		-		251,488
Engineering Parts		-		1,922,563		1,922,563
Services		642,786		175,945		818,731

Total Revenues	$	3,048,544	$	2,428,000	$	5,476,544

Goods transferred at a point in time	$	1,600,499	$	329,492	$	1,929,991
Services transferred over time		1,448,045		2,098,508		3,546,553

Total Revenues	$	3,048,544	$	2,428,000	$	5,476,544

CODA OCTOPUS GROUP, INC.

Notes to the Unaudited Consolidated Financial Statements

July 31, 2025 and October 31, 2024

NOTE 16 – DISAGGREGATION OF REVENUE (Continued)

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

Primary Geographical Markets
Americas	$	3,474,671	$	732,083	$	2,416,400	$	6,623,154
Europe		734,877		1,816,858		2,667,329		5,219,064
Australia/Asia		4,871,995		1,422,636		-		6,294,631
Middle East/Africa		1,056,831		98,289		-		1,155,120

Total Revenues	$	10,138,374	$	4,069,866	$	5,083,729	$	19,291,969

Major Goods/Service Lines
Equipment Sales	$	7,800,318	$	3,467,688	$	456,547	$	11,724,553
Equipment Rentals		697,851		3,084		-		700,935
Software Sales		585,651		59,600		-		645,251
Engineering Parts		-		-		3,921,190		3,921,190
Services		1,054,554		539,494		705,992		2,300,040

Total Revenues	$	10,138,374	$	4,069,866	$	5,083,729	$	19,291,969

Goods transferred at a point in time	$	8,385,969	$	3,527,288	$	471,644	$	12,384,901
Services transferred over time		1,752,405		542,578		4,612,085		6,907,068

Total Revenues	$	10,138,374	$	4,069,866	$	5,083,729	$	19,291,969

	Business		Business		Total
	For the Nine Months Ended July 31, 2024
	Marine		Marine
	Technology		Engineering		Grand
	Business (“Products”)		Business (“Engineering”)		Total
Disaggregation of Total Net Sales

Primary Geographical Markets
Americas	$	1,660,492	$	3,028,249	$	4,688,741
Europe		3,070,710		2,116,640		5,187,350
Australia/Asia		4,368,330		-		4,368,330
Middle East/Africa		1,016,492		-		1,016,492

Total Revenues	$	10,116,024	$	5,144,889	$	15,260,913

Major Goods/Service Lines
Equipment Sales	$	5,730,411	$	676,691	$	6,407,102
Equipment Rentals		1,885,732		-		1,885,732
Software Sales		653,759		-		653,759
Engineering Parts		-		3,844,691		3,844,691
Services		1,846,122		623,507		2,469,629

Total Revenues	$	10,116,024	$	5,144,889	$	15,260,913

Goods transferred at a point in time	$	6,384,170	$	676,691	$	7,060,861
Services transferred over time		3,731,854		4,468,198		8,200,052

Total Revenues	$	10,116,024	$	5,144,889	$	15,260,913