DISAGGREGATION OF REVENUE (Tables)

3 Months Ended

Jan. 31, 2026

	Marine Technology Business (“Products”)		Acoustic Sensors and Materials Business (“PAL”)		Defense Engineering Services Business (“Services”)		Grand Total
	For the Three Months Ended January 31, 2026
	Marine Technology Business (“Products”)		Acoustic Sensors and Materials Business (“PAL”)		Defense Engineering Services Business (“Services”)		Grand Total
Disaggregation of Total Net Sales

Primary Geographical Markets
Americas	$	275,577	$	184,090	$	401,914	$	861,581
Europe		445,160		575,828		1,369,436		2,390,424
Australia/Asia		2,601,087		760,383		-		3,361,470
Middle East/Africa		33,179		63,458		-		96,637

Total Revenues	$	3,355,003	$	1,583,759	$	1,771,350	$	6,710,112

Major Goods/Service Lines
Equipment Sales	$	2,271,880	$	1,301,476	$	42,996	$	3,616,352
Equipment Rentals		746,957		-		-		746,957
Software Sales		209,090		-		-		209,090
Engineering Parts		-		-		1,422,947		1,422,947
Services		127,076		282,283		305,407		714,766

Total Revenues	$	3,355,003	$	1,583,759	$	1,771,350	$	6,710,112

Goods transferred at a point in time	$	2,480,970	$	1,301,476	$	42,996	$	3,825,442
Services transferred over time		874,033		282,283		1,728,354		2,884,670

Total Revenues	$	3,355,003	$	1,583,759	$	1,771,350	$	6,710,112

CODA OCTOPUS GROUP, INC.

Notes to the Unaudited Consolidated Financial Statements

January 31, 2026 and October 31, 2025

Note 16 – DISAGGREGATION OF REVENUE (Continued)

	Marine Technology Business (“Products”)		Acoustic Sensors and Materials Business (“PAL”)		Defense Engineering Services Business (“Services”)		Grand Total
	For the Three Months Ended January 31, 2025
	Marine Technology Business (“Products”)		Acoustic Sensors and Materials Business (“PAL”)		Defense Engineering Services Business (“Services”)		Grand 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

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 Unaudited Consolidated Financial Statements

January 31, 2026 and October 31, 2025