DISAGGREGATION OF NET REVENUES (Tables)

9 Months Ended

Jul. 31, 2026

								Total
		For the Three Months Ended July 31, 2026
		Marine Technology Business (“Products”)		Acoustics Sensors and Materials Business (“PAL”)		Defense Engineering Services Business (“Services”)		Total

Disaggregation of Total Net Revenues

Primary Geographical Markets
Americas	$	1,597,751	$	695,814	$	1,158,580	$	3,452,145
Europe		547,970		430,751		1,570,497		2,549,218
Australia/Asia		959,127		425,320		-		1,384,447
Middle East/Africa		272,624		59,035		-		331,659

Total Revenues	$	3,377,472	$	1,610,920	$	2,729,077	$	7,717,469

Major Goods/Service Lines
Equipment Sales	$	2,257,201	$	1,456,891	$	42,409	$	3,756,501
Equipment Rentals		703,927		-		-		703,927
Software Sales		94,971		-		-		94,971
Engineering Parts		-		-		2,575,094		2,575,094
Services		321,373		154,029		111,574		586,976

Total Revenues	$	3,377,472	$	1,610,920	$	2,729,077	$	7,717,469

Goods transferred at a point in time	$	2,352,172	$	1,456,891	$	42,409	$	3,851,472
Services transferred over time		1,025,300		154,029		2,686,668		3,865,997

Total Revenues	$	3,377,472	$	1,610,920	$	2,729,077	$	7,717,469

CODA OCTOPUS GROUP, INC.

Notes to the Unaudited Consolidated Financial Statements

July 31, 2026 and October 31, 2025

Note 16 – DISAGGREGATION OF NET REVENUES (Continued)

							Total
	For the Three Months Ended July 31, 2025
	Marine Technology Business (“Products”)		Acoustics Sensors and Materials Business (“PAL”)		Defense Engineering Services Business (“Services”)		Total
Disaggregation of Total Net Revenues

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

							Total
	For the Nine Months Ended July 31, 2026
	Marine Technology Business (“Products”)		Acoustics Sensors and Materials Business (“PAL”)		Defense Engineering Services Business (“Services”)		Total
Disaggregation of Total Net Revenues

Primary Geographical Markets
Americas	$	2,446,411	$	1,191,226	$	2,348,698	$	5,986,335
Europe		1,468,864		1,964,867		4,690,325		8,124,056
Australia/Asia		4,983,527		1,399,620		-		6,383,147
Middle East/Africa		673,265		164,790		-		838,055

Total Revenues	$	9,572,067	$	4,720,503	$	7,039,023	$	21,331,593

Major Goods/Service Lines
Equipment Sales	$	6,292,687	$	4,108,867	$	122,574	$	10,524,128
Equipment Rentals		2,212,222		-		-		2,212,222
Software Sales		439,015		-		-		439,015
Engineering Parts		-		-		6,097,342		6,097,342
Services		628,143		611,636		819,107		2,058,886

Total Revenues	$	9,572,067	$	4,720,503	$	7,039,023	$	21,331,593

Goods transferred at a point in time	$	6,731,702	$	4,108,867	$	122,574	$	10,963,143
Services transferred over time		2,840,365		611,636		6,916,449		10,368,450

Total Revenues	$	9,572,067	$	4,720,503	$	7,039,023	$	21,331,593

CODA OCTOPUS GROUP, INC.

Notes to the Unaudited Consolidated Financial Statements

July 31, 2026 and October 31, 2025

Note 16 – DISAGGREGATION OF NET REVENUES (Continued)

							Total
	For the Nine Months Ended July 31, 2025
	Marine Technology Business (“Products”)		Acoustics Sensors and Materials Business (“PAL”)		Defense Engineering Services Business (“Services”)		Total
Disaggregation of Total Net Revenues

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