v3.26.3
DISAGGREGATION OF NET REVENUES (Tables)
 9 Months Ended
Jul. 31, 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 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)

 

             
   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 

 

             
   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)

 

             
   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