v3.26.1
DISAGGREGATION OF NET REVENUE (Tables)
 6 Months Ended
Apr. 30, 2026
Revenue from Contract with Customer [Abstract]  
SCHEDULE OF DISAGGREGATE OF REVENUE FROM CONTRACTS FOR SALE WITH CUSTOMERS BY GEOGRAPHIC LOCATION

 

             
   For the Three Months Ended April 30, 2026 
   Marine Technology Business (“Products”)   Acoustic Sensors and Materials Business (“PAL”)   Defense Engineering Services Business (“Services”)   Total 
Disaggregation of Total Net Revenues                    
                     
Primary Geographical Markets                    
Americas  $573,083   $311,322   $788,204   $1,672,609 
Europe   475,734    958,288    1,750,392    3,184,414 
Australia/Asia   1,423,313    213,917    -    1,637,230 
Middle East/Africa   367,462    42,297    -    409,759 
                     
Total Revenues  $2,839,592   $1,525,824   $2,538,596   $6,904,012 
                     
Major Goods/Service Lines                    
Equipment Sales  $1,763,606   $1,350,500   $37,169   $3,151,275 
Equipment Rentals   761,338    -    -    761,338 
Software Sales   134,954    -    -    134,954 
Engineering Parts   -    -    2,099,301    2,099,301 
Services   179,694    175,324    402,126    757,144 
                     
Total Revenues  $2,839,592   $1,525,824   $2,538,596   $6,904,012 
                     
Goods transferred at a point in time  $1,898,560   $1,350,500   $37,169   $3,286,229 
Services transferred over time   941,032    175,324    2,501,427    3,617,783 
                     
Total Revenues  $2,839,592   $1,525,824   $2,538,596   $6,904,012 

 

 

CODA OCTOPUS GROUP, INC.

Notes to the Unaudited Consolidated Financial Statements

April 30, 2026 and October 31, 2025

 

NOTE 16 – DISAGGREGATION OF NET REVENUE (Continued)

 

             
   For the Three Months Ended April 30, 2025 
   Marine Technology Business (“Products”)   Acoustic Sensors and Materials Business (“PAL”)   Defense Engineering Services Business (“Services”)   Total 
Disaggregation of Total Net Revenues                    
                     
Primary Geographical Markets                    
Americas  $1,423,701   $176,799   $1,143,682   $2,744,182 
Europe   254,107    551,654    696,618    1,502,379 
Australia/Asia   2,200,282    548,276    -    2,748,558 
Middle East/Africa   -    22,340    -    22,340 
                     
Total Revenues  $3,878,090   $1,299,069   $1,840,300   $7,017,459 
                     
Major Goods/Service Lines                    
Equipment Sales  $3,319,322   $1,134,281   $45,583   $4,499,186 
Equipment Rentals   168,791    -    -    168,791 
Software Sales   228,053    -    -    228,053 
Engineering Parts   -    -    1,603,789    1,603,789 
Services   161,924    164,788    190,928    517,640 
                     
Total Revenues  $3,878,090   $1,299,069   $1,840,300   $7,017,459 
                     
Goods transferred at a point in time  $3,547,375   $1,134,281   $45,583   $4,727,239 
Services transferred over time   330,715    164,788    1,794,717    2,290,220 
                     
Total Revenues  $3,878,090   $1,299,069   $1,840,300   $7,017,459 

 

             
   For the Six Months Ended April 30, 2026 
   Marine Technology Business (“Products”)   Acoustic Sensors and Materials Business (“PAL”)   Defense Engineering Services Business (“Services”)   Total 
Disaggregation of Total Net Sales                    
                     
Primary Geographical Markets                    
Americas  $848,660   $495,412   $1,190,118   $2,534,190 
Europe   920,894    1,534,116    3,119,828    5,574,838 
Australia/Asia   4,024,400    974,300    -    4,998,700 
Middle East/Africa   400,641    105,755    -    506,396 
                     
Total Revenues  $6,194,595   $3,109,583   $4,309,946   $13,614,124 
                     
Major Goods/Service Lines                    
Equipment Sales  $4,035,486   $2,651,976   $80,165   $6,767,627 
Equipment Rentals   1,508,295    -    -    1,508,295 
Software Sales   344,044    -    -    344,044 
Engineering Parts   -    -    3,522,248    3,522,248 
Services   306,770    457,607    707,533    1,471,910 
                     
Total Revenues  $6,194,595   $3,109,583   $4,309,946   $13,614,124 
                     
Goods transferred at a point in time  $4,379,530   $2,651,976   $80,165   $7,111,671 
Services transferred over time   1,815,065    457,607    4,229,781    6,502,453 
                     
Total Revenues  $6,194,595   $3,109,583   $4,309,946   $13,614,124 

 

 

CODA OCTOPUS GROUP, INC.

Notes to the Unaudited Consolidated Financial Statements

April 30, 2026 and October 31, 2025

 

NOTE 16 – DISAGGREGATION OF NET REVENUE (Continued)

 

             
   For the Six Months Ended April 30, 2025 
   Marine Technology Business (“Products”)   Acoustic Sensors and Materials Business (“PAL”)   Defense Engineering Services Business (“Services”)   Total 
Disaggregation of Total Net Revenues                    
                     
Primary Geographical Markets                    
Americas  $1,778,337   $432,222   $1,832,460   $4,043,019 
Europe   577,650    1,197,128    1,629,485    3,404,263 
Australia/Asia   3,792,093    920,744    -    4,712,837 
Middle East/Africa   5,819    61,236    -    67,055 
                     
Total Revenues  $6,153,899   $2,611,330   $3,461,945   $12,227,174 
                     
Major Goods/Service Lines                    
Equipment Sales  $5,054,063   $2,298,077   $187,511   $7,539,651 
Equipment Rentals   393,234    -    -    393,234 
Software Sales   348,848    59,600    -    408,448 
Engineering Parts   -    -    2,820,199    2,820,199 
Services   357,754    253,653    454,235    1,065,642 
                     
Total Revenues  $6,153,899   $2,611,330   $3,461,945   $12,227,174 
                     
Goods transferred at a point in time  $5,402,911   $2,357,677   $202,608   $7,963,196 
Services transferred over time   750,988    253,653    3,259,337    4,263,978 
                     
Total Revenues  $6,153,899   $2,611,330   $3,461,945   $12,227,174