DISAGGREGATION OF REVENUE (Tables)

12 Months Ended

Oct. 31, 2021

	For the Year Ended October 31, 2021
	Marine		Marine
	Technology		Engineering		Grand
	Business		Business		Total
Disaggregation of Total Net Sales
Revenues
Primary Geographical Markets
Americas	$	3,434,552	$	2,188,812		5,623,364
Europe		5,623,227		3,338,493		8,961,720
Australia/Asia		5,867,710		-		5,867,710
Middle East/Africa		878,733		-		878,733

Total Revenues		15,804,222		5,527,305		21,331,527

Major Goods/Service Lines
Equipment Sales	$	10,914,124	$	1,421,614		12,335,738
Equipment Rentals		2,324,773		-		2,324,773
Software Sales		669,968		-		669,968
Engineering Parts		-		3,239,866		3,239,866
Services		1,895,357		865,825		2,761,182

Total Revenues		15,804,222		5,527,305		21,331,527

Goods transferred at a point in time	$	11,588,099	$	1,421,614		13,009,713
Services transferred over time		4,216,123		4,105,691		8,321,814

Total Revenues		15,804,222		5,527,305		21,331,527

CODA OCTOPUS GROUP, INC.

Notes to the Consolidated Financial Statements

October 31, 2021 and 2020

NOTE 13 - DISAGGREGATION OF REVENUE (Continued)

	For the Year Ended October 31, 2020
	Marine		Marine
	Technology		Engineering		Grand
	Business		Business		Total
Disaggregation of Total Net Sales
Revenues
Primary Geographical Markets
Americas	$	3,001,860	$	5,776,674	$	8,778,534
Europe		1,880,458		2,988,955		4,869,413
Australia/Asia		6,255,510		-		6,255,510
Middle East/Africa		140,353		-		140,353

Total Revenues	$	11,278,181	$	8,765,629	$	20,043,810

Major Goods/Service Lines
Equipment Sales	$	7,183,580	$	230,060	$	7,413,640
Equipment Rentals		1,361,151		-		1,361,151
Software Sales		453,638		-		453,638
Engineering Parts		-		7,299,879		7,299,879
Services		2,279,812		1,235,690		3,515,502

Total Revenues	$	11,278,181	$	8,765,629	$	20,043,810

Goods transferred at a point in time	$	7,484,414	$	160,537	$	7,644,951
Services transferred over time		3,793,767		8,605,092		12,398,859

Total Revenues	$	11,278,181	$	8,765,629	$	20,043,810