DISAGGREGATION OF REVENUE (Tables)

12 Months Ended

Oct. 31, 2023


	For the Year Ended October 31, 2023
	Marine		Marine
	Technology		Engineering		Grand
	Business		Business		Total
Disaggregation of Total Net Sales

Primary Geographical Markets
Americas	$	4,263,883	$	4,846,615	$	9,110,498
Europe		2,225,915		2,386,407		4,612,322
Australia/Asia		4,607,786		-		4,607,786
Middle East/Africa		1,021,482		-		1,021,482

Total Revenues	$	12,119,066	$	7,233,022	$	19,352,088

Major Goods/Service Lines
Equipment Sales	$	8,444,305	$	944,737	$	9,389,042
Equipment Rentals		1,264,804		-		1,264,804
Software Sales		851,976		-		851,976
Engineering Parts		-		4,075,850		4,075,850
Services		1,557,981		2,212,435		3,770,416

Total Revenues	$	12,119,066	$	7,233,022	$	19,352,088

Goods and Services Revenue
Goods transferred at a point in time	$	9,296,281	$	944,737	$	10,241,018
Services transferred over time		2,822,785		6,288,285		9,111,070

Total Revenues	$	12,119,066	$	7,233,022	$	19,352,088

CODA OCTOPUS GROUP, INC.

Notes to the Consolidated Financial Statements

October 31, 2023 and 2022


	For the Year Ended October 31, 2022
	Marine		Marine
	Technology		Engineering		Grand
	Business		Business		Total
Disaggregation of Total Net Sales

Primary Geographical Markets
Americas	$	5,668,948	$	4,566,349	$	10,235,297
Europe		1,559,778		2,900,906		4,460,684
Australia/Asia		5,723,970		-		5,723,970
Middle East/Africa		1,771,992		33,860		1,805,852

Total Revenues	$	14,724,688	$	7,501,115	$	22,225,803

Major Goods/Service Lines
Equipment Sales	$	8,771,050	$	1,544,002	$	10,315,052
Equipment Rentals		1,844,775		-		1,844,775
Software Sales		1,014,867		-		1,014,867
Engineering Parts		-		3,530,407		3,530,407
Services		3,093,996		2,426,706		5,520,702

Total Revenues	$	14,724,688	$	7,501,115	$	22,225,803

Goods and Services Revenue
Goods transferred at a point in time	$	9,785,917	$	1,562,799	$	11,348,716
Services transferred over time		4,938,771		5,938,316		10,877,087

Total Revenues	$	14,724,688	$	7,501,115	$	22,225,803